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Connecticut: New Tax on Ambulatory Surgical Centers


 Why use an operating room when an ambulatory surgical center will do?

Ambulatory surgical centers (ASCs) provide same-day diagnostic and preventative procedures and surgical care to outpatients. It is a growing industry, and as such, it is an area ripe for taxation. Little wonder, then, that a new tax on ambulatory surgical centers will soon take effect in Connecticut, beginning with the quarter commencing October 1, 2015.

The 6% tax is imposed on the gross receipts of each ambulatory surgical center in the state—as defined in 42 CFR 416.2—that is either certified by Medicare or licensed as an outpatient surgical facility by the Connecticut Department of Public Health.

The tax must be remitted electronically to the Department of Revenue Services by the end of the month following the end of the calendar quarter, on or before the last day of January, April, July and October. In the event it is not paid when due, a penalty of 10% of the amount due or $50 (whichever is greater) will be imposed, along with accruing interest. See Bill No. 7061, Sec. 172.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.