2011 Legislation Imposing the Hospital Net Patient Revenue Tax
Definitions: As used in this Special Notice:
Net patient revenue means the amount of accrued payments earned by a hospital for the provision of inpatient and outpatient services, as determined by DSS.
DSS means the Department of Social Services.
DRS means the Department of Revenue Services.
Computation of the Quarterly Hospital Net Patient Revenue Tax Payment: DSS will determine a hospital’s net patient revenue and the hospital net patient revenue tax, and will notify each hospital of the amount of its net patient revenue tax payment. In general, the amount determined by DSS will be in effect for the calendar quarter beginning on that July 1 and the immediately succeeding calendar quarters.
Registration of Hospitals with DRS: Every hospital, if not presently assigned a Connecticut Tax Registration Number by DRS, will be assigned a number and will be notified about its new number in writing. A hospital presently assigned a Connecticut Tax Registration Number will have its registration profile updated by DRS.
Due Date of Return and Payment: Form HNR-145, Hospital Tax Return, and payment of the hospital net patient revenue tax are due on or before the last day of the month following the end of each calendar quarter. Each hospital will be required to use the Taxpayer Service Center (TSC) to electronically file Form HNR-145 and to make all required payments by electronic funds transfer by either using the TSC or by initiating an ACH Credit payment through its financial institution. Each hospital will be provided written instructions on how to use the Taxpayer Service Center (TSC). There is no paper Form HNR-145.
Effect on Other Documents: None affected.
For Further Information: Call DRS during business hours, Monday through Friday:
1-800-382-9463 (Connecticut calls outside the Greater Hartford calling area only); or
860-297-5962 (from anywhere).
Hospital Net Patient Revenue Tax