RSA 84-A:1 Definitions.

In this chapter:
I. "Commissioner" means the commissioner of revenue administration.
II. [Repealed.]
III. "Hospital" means general hospitals required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.
III-a. "Inpatient hospital services" means those services that are classified as inpatient hospital services for purposes of section 1903(w) of the Social Security Act, and are defined in 42 C.F.R. section 440.10, regardless of the patient receiving the service or the payor for that service.
IV. "Medicaid enhancement tax" means the tax imposed upon net patient services revenue pursuant to this chapter.
IV-a. "Net patient services revenue" means the gross charges of the hospit