(a)
For purposes of this subpart, each of the following will be considered as a separate class of health care items or services:
(1)
Inpatient hospital services;
(2)
Outpatient hospital services;
(3)
Nursing facility services (other than services of intermediate care facilities for the mentally retarded);
(4)
Intermediate care facility services for the mentally retarded, and similar services furnished by community-based residences for the mentally retarded, under a waiver under section 1915(c) of the Act, in a State in which, as of December 24, 1992, at least 85 percent of such facilities were classified as ICF/MRs prior to the grant of the waiver;
(6)
Home health care services;
(7)
Outpatient prescription drugs;
(8)
Services of managed care organizations (including health maintenance organizations, preferred provider organizations);
(9)
Ambulatory surgical center services, as described for purposes of the Medicare program in section 1832(a)(2)(F)(i) of the Social Security Act. These services are defined to include facility services only and do not include surgical procedures;
(12)
Chiropractic services;
(13)
Optometric/optician services;
(14)
Psychological services;
(15)
Therapist services, defined to include physical therapy, speech therapy, occupational therapy, respiratory therapy, audiological services, and rehabilitative specialist services;
(16)
Nursing services, defined to include all nursing services, including services of nurse midwives, nurse practitioners, and private duty nurses;
(17)
Laboratory and x-ray services, defined as services provided in a licensed, free-standing laboratory or x-ray facility. This definition does not include laboratory or x-ray services provided in a physician's office, hospital inpatient department, or hospital outpatient department;
(18)
Emergency ambulance services; and
(19)
Other health care items or services not listed above on which the State has enacted a licensing or certification fee, subject to the following:
(i)
The fee must be broad based and uniform or the State must receive a waiver of these requirements;
(ii)
The payer of the fee cannot be held harmless; and
(iii)
The aggregate amount of the fee cannot exceed the State's estimated cost of operating the licensing or certification program.
(b)
Taxes that pertain to each class must apply to all items and services within the class, regardless of whether the items and services are furnished by or through a Medicaid-certified or licensed provider.
[57 FR 55138, Nov. 24, 1992, as amended at 58 FR 43180, Aug. 13, 1993; 73 FR 9698, Feb. 22, 2008]