CHAPTER 11. TAXATION.

§11-27-8. Imposition of tax on providers of independent laboratory or X-ray services.

(a) Imposition of tax. -- For the privilege of engaging or continuing within this state in the business of providing independent laboratory or X-ray services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.

(b) Rate and measure of tax. -- The tax imposed in subsection (a) of this section shall be five percent of the gross receipts derived by the taxpayer from furnishing independent laboratory or X-ray services in this state.

(c) Definitions. --

(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for independent laboratory or X-ray services furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.

(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.

(3) "Independent laboratory or X-ray services" means those services provided in a licensed, free standing laboratory or X-ray facility. It does not include laboratory or X-ray services provided in a physician's office, hospital inpatient department, or hospital outpatient department.

(d) Effective date. -- The tax imposed by this section shall apply to gross receipts received or receivable by providers after May 31, 1993.

Bills Affecting §11-27-8

2005 Regular Session: HB3039
2006 Regular Session: HB3039
2006 Regular Session: HB4784
2006 Regular Session: SB580
2007 Regular Session: HB2177
2007 Regular Session: HB2561
2007 Regular Session: SB146
2008 Regular Session: HB2177
2008 Regular Session: HB2561
2008 Regular Session: SB74
2008 Regular Session: SB215
2009 Regular Session: HB2014
2009 Regular Session: HB2679
2009 Regular Session: SB133
2009 Regular Session: SB332
2010 Regular Session: HB2014
2010 Regular Session: HB2679
2010 Regular Session: HB4375
2010 Regular Session: SB65
2010 Regular Session: SB162
2010 Regular Session: SB580
2011 Regular Session: HB2258
2011 Regular Session: HB3055
2011 Regular Session: HB3117
2011 Regular Session: HB3218
2011 Regular Session: SB446
2011 Regular Session: SB466
2011 Regular Session: SB492
2012 Regular Session: HB2258
2012 Regular Session: HB3055
2013 Regular Session: HB2271
2013 Regular Session: HB2462
2013 Regular Session: SB195
2014 Regular Session: HB2271
2014 Regular Session: SB456
2015 Regular Session: HB2614
2015 Regular Session: SB386
2015 Regular Session: SB398
2016 Regular Session: HB4209
2016 Regular Session: SB49
2016 Regular Session: SB395
2017 Regular Session: HB2376
2017 Regular Session: SB46
2017 Regular Session: SB486
2018 Regular Session: SB441
2021 Regular Session: SB437