Connecticut 2021 Regular Session

Connecticut Senate Bill SB01107 Compare Versions

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7	9		General Assembly Raised Bill No. 1107
8	10		January Session, 2021
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12	14		Referred to Committee on FINANCE, REVENUE AND
13	15		BONDING
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15	17
16	18		Introduced by:
17	19		(FIN)
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21	24		AN ACT CONCERNING TH E TAXATION OF AMBULA TORY
22	25		SURGICAL CENTER SERV ICES.
23	26		Be it enacted by the Senate and House of Representatives in General
24	27		Assembly convened:
25	28
26	29		Section 1. Section 12-263i of the general statutes is repealed and the 1
27	30		following is substituted in lieu thereof (Effective June 1, 2021, and 2
28	31		applicable to calendar quarters commencing on or after July 1, 2020): 3
29	32		(a) As used in this section: 4
30	33		(1) "Ambulatory surgical center" means an entity included within the 5
31	34		definition of said term that is set forth in 42 CFR 416.2 and that is 6
32	35		licensed by the Department of Public Health as an outpatient surgical 7
33	36		facility, and any other ambulatory surgical center that is Medicare 8
34	37		certified; 9
35	38		(2) "Commissioner" means the Commissioner of Revenue Services; 10
36	39		and 11
37	40		(3) "Department" means the Department of Revenue Services. 12 Raised Bill No. 1107
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44	46		(b) (1) For each calendar quarter commencing on or after October 1, 13
45	47		2015, but prior to July 1, 2021, there is hereby imposed a tax on each 14
46	48		ambulatory surgical center in this state to be paid each calendar quarter. 15
47	49		The tax imposed by this section shall be at the rate of six per cent of the 16
48	50		gross receipts of each ambulatory surgical center, except that: 17
49	51		(A) Prior to July 1, 2019, such tax shall not be imposed on any amount 18
50	52		of such gross receipts that constitutes either (i) the first million dollars 19
51	53		of gross receipts of the ambulatory surgical center in the applicable fiscal 20
52	54		year, or (ii) net revenue of a hospital that is subject to the tax imposed 21
53	55		under section 12-263q; [and] 22
54	56		(B) On and after July 1, 2019, but prior to July 1, 2021, such tax shall 23
55	57		not be imposed on any amount of such gross receipts that constitutes 24
56	58		any of the following: (i) The first million dollars of gross receipts of the 25
57	59		ambulatory surgical center in the applicable fiscal year, excluding 26
58	60		Medicaid and Medicare payments, (ii) net revenue of a hospital that is 27
59	61		subject to the tax imposed under section 12-263q, (iii) Medicaid 28
60	62		payments received by the ambulatory surgical center, and (iv) Medicare 29
61	63		payments received by the ambulatory surgical center; and 30
62	64		(C) For the calendar quarters commencing on or after July 1, 2020, but 31
63	65		prior to July 1, 2021, COVID-19 expenses may be deducted from the 32
64	66		gross receipts of the ambulatory surgical center prior to the imposition 33
65	67		of such tax. As used in this subparagraph, (i) "COVID-19 expenses" 34
66	68		means all amounts incurred by or on behalf of an ambulatory surgical 35
67	69		center directly or indirectly as a result of COVID-19, including, but not 36
68	70		limited to, amounts for the purchase, lease, licensing or use of tangible 37
69	71		or intangible property in connection with tests for, protection or 38
70	72		prevention against or treatment of COVID-19 or its symptoms, for the 39
71	73		ambulatory surgical center's personnel, patients, service providers, 40
72	74		visitors, facilities or tangible personal property, and (ii) "COVID-19" 41
73	75		means the respiratory disease designated by the World Health 42
74	76		Organization on February 11, 2020, as coronavirus 2019, and any related 43
75	77		mutation thereof recognized by said organization as a communicable 44
76	78		respiratory disease. 45 Raised Bill No. 1107
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83	84		(2) Nothing in this section shall prohibit an ambulatory surgical 46
84	85		center from seeking remuneration for the tax imposed by this section. 47
85	86		(3) Each ambulatory surgical center shall, on or before January 31, 48
86	87		2016, and thereafter on or before the last day of January, April, July and 49
87	88		October of each year until and including July 31, 2021, render to the 50
88	89		commissioner a return, on forms prescribed or furnished by the 51
89	90		commissioner, reporting the name and location of such ambulatory 52
90	91		surgical center, the entire amount of gross receipts generated by such 53
91	92		ambulatory surgical center during the calendar quarter ending on the 54
92	93		last day of the preceding month and such other information as the 55
93	94		commissioner deems necessary for the proper administration of this 56
94	95		section. The tax imposed under this section shall be due and payable on 57
95	96		the due date of such return. Each ambulatory surgical center shall be 58
96	97		required to file such return electronically with the department and to 59
97	98		make payment of such tax by electronic funds transfer in the manner 60
98	99		provided by chapter 228g, regardless of whether such ambulatory 61
99	100		surgical center would have otherwise been required to file such return 62
100	101		electronically or to make such tax payment by electronic funds transfer 63
101	102		under the provisions of chapter 228g. 64
102	103		(c) Whenever the tax imposed under this section is not paid when 65
103	104		due, a penalty of ten per cent of the amount due and unpaid or fifty 66
104	105		dollars, whichever is greater, shall be imposed and interest at the rate of 67
105	106		one per cent per month or fraction thereof shall accrue on such tax from 68
106	107		the due date of such tax until the date of payment. 69
107	108		(d) The provisions of sections 12-548, 12-550 to 12-554, inclusive, and 70
108	109		12-555a shall apply to the provisions of this section in the same manner 71
109	110		and with the same force and effect as if the language of said sections had 72
110	111		been incorporated in full into this section and had expressly referred to 73
111	112		the tax imposed under this section, except to the extent that any 74
112	113		provision is inconsistent with a provision in this section. 75
113	114		(e) For the fiscal [year] years ending June 30, 2016, [and each fiscal 76
114	115		year thereafter] to June 30, 2021, inclusive, the Comptroller is authorized 77 Raised Bill No. 1107
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121	121		to record as revenue for each fiscal year the amount of tax imposed 78
122	122		under the provisions of this section prior to the end of each fiscal year 79
123	123		and which tax is received by the Commissioner of Revenue Services not 80
124	124		later than five business days after the last day of July immediately 81
125	125		following the end of each fiscal year. 82
126	126		Sec. 2. Subdivision (2) of subsection (a) of section 12-407 of the general 83
127	127		statutes is repealed and the following is substituted in lieu thereof 84
128	128		(Effective July 1, 2021, and applicable to sales occurring on or after July 1, 85
129	129		2021): 86
130	130		(2) "Sale" and "selling" mean and include: 87
131	131		(A) Any transfer of title, exchange or barter, conditional or otherwise, 88
132	132		in any manner or by any means whatsoever, of tangible personal 89
133	133		property for a consideration; 90
134	134		(B) Any withdrawal, except a withdrawal pursuant to a transaction 91
135	135		in foreign or interstate commerce, of tangible personal property from 92
136	136		the place where it is located for delivery to a point in this state for the 93
137	137		purpose of the transfer of title, exchange or barter, conditional or 94
138	138		otherwise, in any manner or by any means whatsoever, of the property 95
139	139		for a consideration; 96
140	140		(C) The producing, fabricating, processing, printing or imprinting of 97
141	141		tangible personal property for a consideration for consumers who 98
142	142		furnish either directly or indirectly the materials used in the producing, 99
143	143		fabricating, processing, printing or imprinting, including, but not 100
144	144		limited to, sign construction, photofinishing, duplicating and 101
145	145		photocopying; 102
146	146		(D) The furnishing and distributing of tangible personal property for 103
147	147		a consideration by social clubs and fraternal organizations to their 104
148	148		members or others; 105
149	149		(E) The furnishing, preparing, or serving for a consideration of food, 106
150	150		meals or drinks; 107 Raised Bill No. 1107
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157	156		(F) A transaction whereby the possession of property is transferred 108
158	157		but the seller retains the title as security for the payment of the price; 109
159	158		(G) A transfer for a consideration of the title of tangible personal 110
160	159		property which has been produced, fabricated or printed to the special 111
161	160		order of the customer, or of any publication, including, but not limited 112
162	161		to, sign construction, photofinishing, duplicating and photocopying; 113
163	162		(H) A transfer for a consideration of the occupancy of any room or 114
164	163		rooms in a hotel, lodging house or bed and breakfast establishment for 115
165	164		a period of thirty consecutive calendar days or less; 116
166	165		(I) The rendering of certain services, as defined in subdivision (37) of 117
167	166		this subsection, for a consideration, exclusive of such services rendered 118
168	167		by an employee for the employer; 119
169	168		(J) The leasing or rental of tangible personal property of any kind 120
170	169		whatsoever, including, but not limited to, motor vehicles, linen or 121
171	170		towels, machinery or apparatus, office equipment and data processing 122
172	171		equipment, provided for purposes of this subdivision and the 123
173	172		application of sales and use tax to contracts of lease or rental of tangible 124
174	173		personal property, the leasing or rental of any motion picture film by 125
175	174		the owner or operator of a motion picture theater for purposes of display 126
176	175		at such theater shall not constitute a sale within the meaning of this 127
177	176		subsection; 128
178	177		(K) The rendering of telecommunications service, as defined in 129
179	178		subdivision (26) of this subsection, for a consideration on or after 130
180	179		January 1, 1990, exclusive of any such service rendered by an employee 131
181	180		for the employer of such employee, subject to the provisions related to 132
182	181		telecommunications service in accordance with section 12-407a; 133
183	182		(L) (i) The rendering of community antenna television service, as 134
184	183		defined in subdivision (27) of this subsection, for a consideration on or 135
185	184		after January 1, 1990, exclusive of any such service rendered by an 136
186	185		employee for the employer of such employee. For purposes of this 137
187	186		chapter, "community antenna television service" includes service 138 Raised Bill No. 1107
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194	192		provided by a holder of a certificate of cable franchise authority 139
195	193		pursuant to section 16-331p, and service provided by a community 140
196	194		antenna television company issued a certificate of video franchise 141
197	195		authority pursuant to section 16-331e for any service area in which it 142
198	196		was not certified to provide community antenna television service 143
199	197		pursuant to section 16-331 on or before October 1, 2007; 144
200	198		(ii) The rendering of certified competitive video service, as defined in 145
201	199		subdivision (38) of this subsection, for consideration on or after October 146
202	200		1, 2007, exclusive of any such service rendered by an employee for the 147
203	201		employer of such employee; 148
204	202		(M) The transfer for consideration of space or the right to use any 149
205	203		space for the purpose of storage or mooring of any noncommercial 150
206	204		vessel, exclusive of dry or wet storage or mooring of such vessel during 151
207	205		the period commencing on the first day of October in any year to and 152
208	206		including the thirty-first day of May of the next succeeding year; 153
209	207		(N) The sale for consideration of naming rights to any place of 154
210	208		amusement, entertainment or recreation within the meaning of 155
211	209		subdivision (3) of section 12-540; 156
212	210		(O) The transfer for consideration of a prepaid telephone calling 157
213	211		service, as defined in subdivision (34) of this subsection, and the 158
214	212		recharge of a prepaid telephone calling service, provided, if the sale or 159
215	213		recharge of a prepaid telephone calling service does not take place at the 160
216	214		retailer's place of business and an item is shipped by the retailer to the 161
217	215		customer, the sale or recharge shall be deemed to take place at the 162
218	216		customer's shipping address, but, if such sale or recharge does not take 163
219	217		place at the retailer's place of business and no item is shipped by the 164
220	218		retailer to the customer, the sale or recharge shall be deemed to take 165
221	219		place at the customer's billing address or the location associated with 166
222	220		the customer's mobile telephone number; [and] 167
223	221		(P) The furnishing by any person, for a consideration, of space for 168
224		-	storage of tangible personal property when such person is engaged in 169 Raised Bill No. 1107
	222	+	storage of tangible personal property when such person is engaged in 169
	223	+	the business of furnishing such space, but "sale" and "selling" do not 170 Raised Bill No. 1107
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231		-	the business of furnishing such space, but "sale" and "selling" do not 170
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232	229		mean or include the furnishing of space which is used by a person for 171
233	230		residential purposes. As used in this subparagraph, "space for storage" 172
234	231		means secure areas, such as rooms, units, compartments or containers, 173
235	232		whether accessible from outside or from within a building, that are 174
236	233		designated for the use of a customer, where the customer can store and 175
237	234		retrieve property, including self-storage units, mini-storage units and 176
238	235		areas by any other name to which the customer has either unlimited free 177
239	236		access or free access within reasonable business hours or upon 178
240	237		reasonable notice to the service provider to add or remove property, but 179
241	238		does not mean the rental of an entire building, such as a warehouse. For 180
242	239		purposes of this subparagraph, furnishing space for storage shall not 181
243	240		include general warehousing and storage, where the warehouse 182
244	241		typically handles, stores and retrieves a customer's property using the 183
245	242		warehouse's staff and equipment and does not allow the customer free 184
246	243		access to the storage space and shall not include accepting specific items 185
247	244		of property for storage, such as clothing at a dry cleaning establishment 186
248	245		or golf bags at a golf club; [.] and 187
249	246		(Q) The rendering of an ambulatory surgical center service, as 188
250	247		defined in subdivision (45) of this subsection, by an ambulatory surgical 189
251	248		center, as defined in subdivision (44) of this subsection, for a 190
252	249		consideration, exclusive of such service rendered by an employee for the 191
253	250		employer of such employee, subject to the provisions related to 192
254	251		ambulatory surgical center services in accordance with this section and 193
255	252		section 12-408, as amended by this act. 194
256	253		Sec. 3. Subsection (a) of section 12-407 of the general statutes is 195
257	254		amended by adding subdivisions (44) and (45) as follows (Effective July 196
258	255		1, 2021, and applicable to sales occurring on or after July 1, 2021): 197
259	256		(NEW) (44) "Ambulatory surgical center" means any distinct entity 198
260	257		that (A) operates exclusively for the purpose of providing surgical 199
261	258		services to patients not requiring hospitalization and in which the 200
262	259		expected duration of services would not exceed twenty-four hours 201
263		-	following an admission, (B) has an agreement with the Centers for 202 Raised Bill No. 1107
	260	+	following an admission, (B) has an agreement with the Centers for 202
	261	+	Medicare and Medicaid Services to participate in Medicare as an 203 Raised Bill No. 1107
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270		-	Medicare and Medicaid Services to participate in Medicare as an 203
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271	267		ambulatory surgical center, and (C) meets the general and specific 204
272	268		conditions for participation in Medicare set forth in 42 CFR Part 416, 205
273	269		Subparts B and C, as amended from time to time. 206
274	270		(NEW) (45) (A) "Ambulatory surgical center service" means only 207
275	271		those procedures or services included in a facility fee payment to an 208
276	272		ambulatory surgical center facility associated with each surgical 209
277	273		procedure and that are not reimbursable ancillary or professional 210
278	274		procedures or services. "Ambulatory surgical center service" includes 211
279	275		facility services only and does not include surgical procedures, 212
280	276		physicians' services, anesthetists' services, radiology services, 213
281	277		diagnostic services or ambulance services, if such procedures or services 214
282	278		would be reimbursed as a separate line item from the facility fee 215
283	279		payment to an ambulatory surgical center facility. 216
284	280		(B) For the purposes of the tax imposed under this chapter, "gross 217
285	281		receipts" means the amounts received, in cash or in kind, from patients, 218
286	282		third-party payers and others, including retroactive adjustments under 219
287	283		reimbursement agreements with third-party payers, for the rendering 220
288	284		of ambulatory surgical center services by an ambulatory surgical center. 221
289	285		"Gross receipts" does not include (i) amounts received by an ambulatory 222
290	286		surgical center that were or are subject to the tax imposed under section 223
291	287		12-263i of the general statutes, as amended by this act, (ii) the first one 224
292	288		million five hundred thousand dollars of gross receipts received during 225
293	289		each twelve-month period commencing July first, excluding Medicaid 226
294	290		and Medicare payments, by an ambulatory surgical center for the 227
295	291		provision of ambulatory surgical center services, (iii) Medicaid or 228
296	292		Medicare payments received by the ambulatory surgical center for the 229
297	293		provision of ambulatory surgical center services, (iv) payer discounts, 230
298	294		charity care and bad debts, or (v) amounts received by an ambulatory 231
299	295		surgical center for tangible personal property used in connection with 232
300	296		the rendering of an ambulatory surgical center service, including 233
301	297		implants, devices, drugs and biologicals, regardless of the identity of the 234
302		-	payer for such ambulatory surgical center. 235 Raised Bill No. 1107
	298	+	payer for such ambulatory surgical center. 235
	299	+	(C) As used in this subdivision: (i) "Medicaid" means the program 236 Raised Bill No. 1107
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309		-	(C) As used in this subdivision: (i) "Medicaid" means the program 236
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310	305		operated by the Department of Social Services pursuant to section 17b-237
311	306		260 and authorized by Title XIX of the Social Security Act, as amended 238
312	307		from time to time; (ii) "Medicare" means the program operated by the 239
313	308		Centers for Medicare and Medicaid Services in accordance with Title 240
314	309		XVIII of the Social Security Act, as amended from time to time, 241
315	310		including, but not limited to, programs established pursuant to Parts A, 242
316	311		B and C of Title XVIII of the Social Security Act, as amended from time 243
317	312		to time; (iii) "payer discount" means the difference between an 244
318	313		ambulatory surgical center's published charges and payments received 245
319	314		by such center from one or more third-party payers for a method of 246
320	315		payment that is different than or a rate that is reduced from the 247
321	316		published charges. "Payer discount" does not include charity care or bad 248
322	317		debts; and (iv) "charity care" means free or discounted health care 249
323	318		services rendered by an ambulatory surgical center to an individual 250
324	319		who cannot afford to pay for such services and includes, but is not 251
325	320		limited to, health care services provided to an uninsured patient who is 252
326	321		not expected to pay all or part of an ambulatory surgical center's bill 253
327	322		based on income guidelines and other financial criteria set forth in the 254
328	323		general statutes or in an ambulatory surgical center's charity care 255
329	324		policies on file at the office of such center. "Charity care" does not 256
330	325		include bad debts or payer discounts. 257
331	326		Sec. 4. Subparagraph (J) of subdivision (1) of section 12-408 of the 258
332	327		general statutes is repealed and the following is substituted in lieu 259
333	328		thereof (Effective July 1, 2021, and applicable to sales occurring on or after 260
334	329		July 1, 2021): 261
335	330		(J) (i) The rate of tax imposed by this chapter shall be applicable to all 262
336	331		retail sales upon the effective date of such rate, except that a new rate 263
337	332		that represents an increase in the rate applicable to the sale shall not 264
338	333		apply to any sales transaction wherein a binding sales contract without 265
339	334		an escalator clause has been entered into prior to the effective date of the 266
340	335		new rate and delivery is made within ninety days after the effective date 267
341		-	of the new rate. 268 Raised Bill No. 1107
	336	+	of the new rate. 268
	337	+	(ii) For the purposes of payment of the tax imposed under this 269 Raised Bill No. 1107
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348		-	(ii) For the purposes of payment of the tax imposed under this 269
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349	343		section, any retailer of services (I) taxable under subdivision (37) of 270
350	344		subsection (a) of section 12-407, who computes taxable income, for 271
351	345		purposes of taxation under the Internal Revenue Code of 1986, or any 272
352	346		subsequent corresponding internal revenue code of the United States, 273
353	347		as amended from time to time, on an accounting basis that recognizes 274
354	348		only cash or other valuable consideration actually received as income 275
355	349		and who is liable for such tax only due to the rendering of such services, 276
356	350		and (II) taxable under subparagraph (Q) of subdivision (2) of subsection 277
357	351		(a) of section 12-407, as amended this act, may make payments related 278
358	352		to such tax for the period during which such income is or gross receipts 279
359	353		are received, without penalty or interest, without regard to when such 280
360	354		service is rendered; 281
361	355		Sec. 5. (NEW) (Effective July 1, 2021, and applicable to sales occurring on 282
362	356		or after July 1, 2021) (a) As used in this section: 283
363	357		(1) "Ambulatory surgical center" has the same meaning as provided 284
364	358		in subsection (a) of section 12-407 of the general statutes, as amended by 285
365	359		this act; 286
366	360		(2) "Ambulatory surgical center service" has the same meaning as 287
367	361		provided in subsection (a) of section 12-407 of the general statutes, as 288
368	362		amended by this act; 289
369	363		(3) "Medicaid" has the same meaning as provided in subdivision (45) 290
370	364		of subsection (a) of section 12-407, as amended by this act; 291
371	365		(4) "Medicaid investment" means an amount equal to the greater of 292
372	366		(A) fifty per cent of the aggregate amount of Medicaid payments 293
373	367		received during the applicable reporting period by an ambulatory 294
374	368		surgical center for the provision of ambulatory surgical center services, 295
375	369		or (B) fifty per cent of the aggregate amount of Medicaid payments that 296
376	370		would have been due and owing had services similar to the ambulatory 297
377	371		surgical center services provided by the ambulatory surgical center 298
378		-	during the applicable reporting period been performed by and at a 299 Raised Bill No. 1107
	372	+	during the applicable reporting period been performed by and at a 299
	373	+	hospital instead; and 300 Raised Bill No. 1107
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385		-	hospital instead; and 300
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386	379		(5) "State health plan investment" means an amount equal to twenty-301
387	380		five per cent of the aggregate payments received from or on behalf of 302
388	381		each individual who is covered under a health plan pursuant to section 303
389	382		5-259 of the general statutes, during the applicable reporting period by 304
390	383		an ambulatory surgical center for the provision of ambulatory surgical 305
391	384		center services. 306
392	385		(b) Each ambulatory surgical center shall be allowed, for each 307
393	386		reporting period, a credit against the tax imposed under chapter 219 of 308
394	387		the general statutes in the amount of the Medicaid investment plus the 309
395	388		state health plan investment. If the amount of the credit allowed 310
396	389		pursuant to this subsection exceeds the ambulatory surgical center's tax 311
397	390		liability for the tax imposed under chapter 219 of the general statutes for 312
398	391		the reporting period, the ambulatory surgical center shall file a claim for 313
399	392		refund, in such form and manner as prescribed by the Commissioner of 314
400	393		Revenue Services. Upon verification of the claim, the commissioner 315
401	394		shall treat such excess as an overpayment and shall refund the amount 316
402	395		of such excess to the ambulatory surgical center. There shall be added 317
403	396		to the amount of such refund interest at the rate of two-thirds of one per 318
404	397		cent for each month or fraction thereof that elapses between the 319
405	398		ninetieth day following receipt of such claim for refund by the 320
406	399		commissioner and the date of notice by the commissioner that such 321
407	400		refund is due. An ambulatory surgical center that claims a credit or 322
408	401		receives a refund under this subsection is entitled to retain such credit 323
409	402		or refund for its own account and is not required to refund or pay the 324
410	403		amount of such credit or refund to any user of or payer for ambulatory 325
411	404		surgical center services. 326
412	405		This act shall take effect as follows and shall amend the following
413	406		sections:
414	407
415	408		Section 1 June 1, 2021, and
416	409		applicable to calendar
417	410		quarters commencing on or
418	411		after July 1, 2020
419	412		12-263i Raised Bill No. 1107
420	413
421	414
422		-	LCO 6734 {\\PRDFS1\SCOUSERS\FORZANOF\WS\2021SB-01107-
423		-	R01-SB.docx }
424		-	12 of 12
	415	+
	416	+	LCO No. 6734 12 of 12
425	417
426	418		Sec. 2 July 1, 2021, and
427	419		applicable to sales
428	420		occurring on or after July
429	421		1, 2021
430	422		12-407(a)(2)
431	423		Sec. 3 July 1, 2021, and
432	424		applicable to sales
433	425		occurring on or after July
434	426		1, 2021
435	427		12-407(a)
436	428		Sec. 4 July 1, 2021, and
437	429		applicable to sales
438	430		occurring on or after July
439	431		1, 2021
440	432		12-408(1)(J)
441	433		Sec. 5 July 1, 2021, and
442	434		applicable to sales
443	435		occurring on or after July
444	436		1, 2021
445	437		New section
446	438
447		-	FIN Joint Favorable
	439	+	Statement of Purpose:
	440	+	To sunset the ambulatory surgical centers tax and subject ambulatory
	441	+	surgical center services to the sales tax.
	442	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except
	443	+	that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not
	444	+	underlined.]
448	445