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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 effective July 1, 2024.
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).
Health Care Provider Tax
| Class | Class Code Definition | Rate | Based On |
| 01 | Hospital | see KRS 142.303 | Gross Revenues |
| 12 | Home Health Agency Services | 2% | Gross Revenues |
| 14 | Intermediate Care Facility-Mental Retardation Services (ICF-MR) | 5.5% | Gross Revenues |
| 30 | Regional Community Mental Health & Mental Retardation Services | 0% | Gross Revenues |
| 31 | Psychiatric Residential Treatment Facility Services | 0% | Gross Revenues |
| 32 | Medicaid Managed Care Organization Services | 5.5% | Gross Revenues |
| 33 | Supports for Community Living (SCL) Waiver Services | 5.5% | Gross Revenues |
| 15 | Hospital Based Nursing Facilities | $5.63 | Non-Medicare Patient Bed Days |
| 77 | Non-Hospital Based Nursing Facilities 60 or fewer beds | $2.82 | Non-Medicare Patient Bed Days |
| 88 | Non-Hospital Based Nursing Facilities TOTAL patient bed days greater than 60,000 | $6.38 | Non-Medicare Patient Bed Days |
| 99 | Non-Hospital Based Nursing Facilities TOTAL patient bed days less than or equal to 60,000 | $19.89 | Non-Medicare Patient Bed Days |
Relative Content
Current Health Care Provider Tax Forms
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