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Last Updated: 11/17/2015

Educational Institution Health Care Services

If you are a health care service of a public or private educational institution, include only the following in gross receipts:

  • fees for services paid directly by patients or patients’ insurers
  • fees for extended coverage

Do not include amounts designated for student health care services that are paid from:

  • student activity fees
  • student health care service fees included in student activity fees
  • allocations from the institution’s budget for your health care service
  • grants