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Frequently Asked Questions - Medicaid Enhancement Tax (MET)

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What is the Medicaid Enhancement Tax (MET)?

The MET is 5.5% tax upon the "net patient services revenue" of certain hospitals for each hospital's fiscal year ending during the first full calendar year preceding the taxable period.

Who pays it?

The tax is paid by general hospitals and special hospitals for rehabilitation required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.

When is the tax due?

The tax period for MET is a 12-month period beginning July 1 and ending June 30.  Each hospital is required to pay 100% of its MET due and payable for the taxable period no later than the fifteenth day of the fourth month of the taxable period (October 15th).  However, no penalty or interest is imposed for failure to make payment of tax when due if such payment is made on or before the last day of the month in which such payment is due (October 31st).

When is the return due?

Every hospital shall on or before the tenth day of the month following the expiration of the taxable period make a return to the Department of Revenue Administration (July 10th).

Who do I contact with questions?

Questions regarding the filing of completed returns or ACH forms may be directed to the Department of Revenue Administration's MET Administrator at (603) 230-5018.

Questions regarding the MET may be directed to the Department's Audit Division at (603) 230-5030.

New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
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