(a) Imposition of tax.--For the privilege of engaging or continuing within this state
in the business of providing dental services, there is hereby levied and shall be
collected from every person rendering such service an annual broad-based health care
(b) Rate and measure of tax.--The tax imposed in subsection (a) of this section shall
be one and three-fourths percent of the gross receipts derived by the taxpayer from
furnishing dental services in this state.
(1) “Gross receipts” means the amount received or receivable, whether in cash or in
kind, from patients, third-party payors and others for dental services furnished by
the provider, including retroactive adjustments under reimbursement agreements with
third-party payors, without any deduction for any expenses of any kind: Provided,
That accrual basis providers shall be allowed to reduce gross receipts by their contractual
allowances, to the extent such allowances are included therein, and by bad debts,
to the extent the amount of such bad debts was previously included in gross receipts
upon which the tax imposed by this section was paid.
(2) “Contractual allowances” means the difference between revenue (gross receipts)
at established rates and amounts realizable from third-party payors under contractual
(3) “Dental services” means those services furnished in the practice of dentistry
by a person entitled to practice dentistry or dental surgery in this state.
(d) Effective date.--The tax imposed by this section shall apply to gross receipts
received or receivable by providers after the thirty-first day of May, one thousand
nine hundred ninety-three.
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