States Reporting Taxes by Provider Type, SFY 2025

Location	States With a Hospital Provider Tax in Place	States With a Nursing Facility Provider Tax in Place	States With an Intermediate Care Facility for Those With Intellectual Disabilities (ICF-IDs) Provider Tax in Place	States With an MCO Provider Tax in Place	States With an Ambulance Provider Tax in Place
United States	47 Yes	45 Yes	33 Yes	22 Yes	21 Yes
Alabama	Yes	Yes	No	No	Yes
Alaska	No	No	No	No	No
Arizona	Yes	Yes	No	No	No
Arkansas	Yes	Yes	Yes	Yes	Yes
California	Yes	Yes	Yes	Yes	Yes
Colorado	Yes	Yes	Yes	No	No
Connecticut	Yes	Yes	Yes	No	No
Delaware	No	Yes	No	No	No
District of Columbia	Yes	Yes	Yes	Yes	No
Florida	Yes	Yes	Yes	NR	NR
Georgia	Yes	Yes	No	No	Yes
Hawaii	Yes	Yes	No	No	No
Idaho	Yes	Yes	Yes	No	No
Illinois	Yes	Yes	Yes	Yes	No
Indiana	Yes	Yes	Yes	No	No
Iowa	Yes	Yes	Yes	Yes	No
Kansas	Yes	Yes	NR	Yes	NR
Kentucky	Yes	Yes	Yes	Yes	Yes
Louisiana	Yes	Yes	Yes	Yes	Yes
Maine	Yes	Yes	Yes	No	No
Maryland	Yes	Yes	No	Yes	No
Massachusetts	Yes	Yes	No	Yes	Yes
Michigan	Yes	Yes	No	Yes	Yes
Minnesota	Yes	Yes	Yes	Yes	Yes
Mississippi	Yes	Yes	Yes	NR	Yes
Missouri	Yes	Yes	Yes	No	Yes
Montana	Yes	Yes	No	No	No
Nebraska	Yes	Yes	Yes	No	No
Nevada	Yes	Yes	No	No	No
New Hampshire	Yes	Yes	No	Yes	No
New Jersey	Yes	Yes	Yes	Yes	No
New Mexico	Yes	Yes	Yes	No	No
New York	Yes	Yes	Yes	Yes	No
North Carolina	Yes	Yes	Yes	No	No
North Dakota	No	No	Yes	No	No
Ohio	Yes	Yes	Yes	Yes	No
Oklahoma	Yes	Yes	Yes	Yes	Yes
Oregon	Yes	Yes	No	Yes	Yes
Pennsylvania	Yes	Yes	Yes	Yes	No
Rhode Island	Yes	Yes	No	Yes	No
South Carolina	Yes	No	No	No	Yes
South Dakota	No	No	Yes	No	No
Tennessee	Yes	Yes	Yes	No	Yes
Texas	Yes	No	Yes	Yes	No
Utah	Yes	Yes	Yes	No	Yes
Vermont	Yes	Yes	No	No	Yes
Virginia	Yes	No	Yes	No	No
Washington	Yes	Yes	Yes	No	Yes
West Virginia	Yes	Yes	Yes	Yes	Yes
Wisconsin	Yes	Yes	Yes	No	Yes
Wyoming	Yes	Yes	No	No	Yes

Topics