Tax Expempt User Permits - Laserfiche WebLink

Home Browse Search

e STATE OF ARKANSAS Department of Finance ' A and Administration ¢� s November 8, 2000 REVENUE LEGAL COUNSEL Post Office Box 1272, Room 209 Little Rock, Arkansas 72203-1272 Phone: (501) 682-7030 Fax: (501) 682-7599 http://Www.state.ar.us/dfa Mr. Michael Aureli Executive Director The Arkansas Hospice 2200 Fort Roots Drive pve v 1oVs 0'� j re s S Building 66, Room 65 how S('DO tj (Z*_"` S E North Little Rock, AR 72114-1709 AR 72204 RE: Sales and Use Tax -- Exemption for Hospitals and Sanatoriums Opinion Number 20001103 Dear Mr. Aureli: Based upon your letter of October 27, 2000 it is my understanding that The Hospice Foundation Of Arkansas d/b/a the Arkansas Hospice, a charitable 501(c)(3) organization, believes that it should be exempt from paying Arkansas sales tax because its hospice facility meets the criteria to be a nonprofit hospital or sanatorium in Arkansas. Your position is based upon the following facts: The Arkansas Hospice facility is a 40 bed unit located in leased space within the Eugene J. Towbin Healthcare Center of the Central Arkansas Veterans Healthcare System. It is available for any terminally ill patient in the state and offers three levels of service: 1) General inpatient care. This acute care service provides aggressive palliative care treatment to manage pain and other symptoms of the dying. Treatments include medications (including narcotics), medical equipment, skilled nursing care, physician visits and oversight of care, therapies, counselors, and pastoral care. Other services provided include lab services, x-rays, palliative chemotherapy, and invasive procedures that can be performed at the bedside. The average length of stay for acute care patients is five (5) days. 2) Residential care. This sanatorium type care, which may be extended for several months, is provided to hospice patients who cannot receive routine hospice care at home. Patients fitting this criteria include (but are not limited to) those without homes, those without adequate caregivers, those with highly infectious diseases, and those with extreme psychosocial needs. 3) Respite care. Patients may be placed in the hospice facility for five (5) day stays to allow respite for the caregiver. The Arkansas Hospice facility differs from a nursing home in focus and in intensity of medical care. Generally speaking, the illness or infirmity of hospice patients requires a higher degree of care than would be available in a nursing home.