AK HB381

Imposes a 5.5 percent tax on net patient revenue for health care providers operating in Alaska, including hospitals, medical clinics, special care facilities, nursing care facilities, and medical laboratories not operated by the state.

Requires health care providers to file returns with the department stating gross inpatient care revenue, reductions from gross inpatient care revenue, and net patient revenue for each location, with tax payment due with the return.

Establishes a health care provider fund within the general fund to separately account for collected taxes, with the annual estimated balance available for legislature appropriations to the state's medical assistance program.

Requires health care providers to maintain complete and accurate records of gross inpatient care revenue, reductions, and net patient revenue in department-prescribed form, available for departmental inspection.

Defines "gross inpatient care revenue" to exclude nonpatient care revenue, beauty and barber services, vending income, interest and contributions, meal sales, and outpatient revenue.