Rhode Island § 44-65-2 - Imaging Services Surcharge

§ 44-65-2. Definitions.

The following words and phrases as used in this chapter have the following meaning:

(1) “Administrator” means the tax administrator within the department of administration.

(2) “Gross patient revenue” means the gross amount received on a cash basis by a provider from all income derived from the provision of imaging services to patients. Charitable contributions, fundraising proceeds, and endowment support shall not be considered as “gross patient revenue.”

(3) “Imaging services” means and includes all the professional and technical components of x-ray, ultrasound (including echocardiography), computed tomography (CT), magnetic resonance imaging (MRI), positron emission tomography (PET), positron emission tomography/computed tomography (PET/CT), general nuclear medicine, and bone densitometry procedures.

(4) “Net patient services revenue” means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.

(5) “Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

(6) “Provider” means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. Further, the term “provider” shall not apply to any person subject to the provisions of chapter 64 of title 44 or to any person licensed in the state of Rhode Island as a dentist or a podiatrist or a veterinarian.

(7) “Surcharge” means the assessment imposed upon net patient revenue pursuant to this chapter.