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​​​​​​​​​​​​​​​​​​​​​​​​​Health Care Provider Tax laws are found in the Kentucky Revised Statues 142.301-142.363​

Health Care Provider Tax supplements Medicaid programs within Kentucky. This is a monthly tax due on the 20th of each month.

Health Care Provider Tax is required for twelve classes of the health care field. The rates vary by class. See below for a list of taxable class codes and the tax rate.

Registration

To register for a Health Care Provider Tax account number you must complete form 73A061​. Upon receipt of the application a Health Care Provider Tax account number will be issued to the facility.

For further information, please review the instructions on form 73A060(I)​​.​​​​

ClassClass Code DefinitionRateBased On
01Hospitalsee KRS 142.303Gross Revenues
12Home Health Agency Services2%Gross Revenues
14Intermediate Care Facility-Mental Retardation Services (ICF-MR)5.5%Gross Revenues
30Regional Community Mental Health & Mental Retardation Services0%Gross Revenues
31Psychiatric Residential Treatment Facility Services0%Gross Revenues
32Medicaid Managed Care Organization Services5.5%Gross Revenues
33Supports for Community Living (SCL) Waiver Services5.5%Gross Revenues
15Hospital Based Nursing Facilities$3.64Non-Medicare Patient Bed Days
77Non-Hospital Based Nursing Facilities 60 or fewer beds$1.82Non-Medicare Patient Bed Days
88Non-Hospital Based Nursing Facilities TOTAL patient bed days greater than 60,000$4.12Non-Medicare Patient Bed Days
99Non-Hospital Based Nursing Facilities TOTAL patient bed days less than or equal to 60,000$12.85Non-Medicare Patient Bed Days

Excise Tax

The Kentucky Department of Revenue conducts work
under the authority of the Finance and Administration Cabinet.