The Vermont Department of Taxes is responsible for administering the Health Care Claims Tax (32 V.S.A. § 10402). The tax is imposed on every health insurer in an amount equal to 0.999 of one percent of all health insurance claims paid by the insurer for its Vermont members in the previous fiscal year ending June 30. The tax applies to all health care and dental claims that are not financed through a federal program. The Health Care Claims Tax does not include an exemption for smaller insurers that insure fewer than 200 lives.
The Vermont Department of Taxes uses the Annual Paid Claims and Enrollment Report (APCER) created from data collected by Health Insurers in the VHCURES. The APCER provides the most current fiscal year paid claims data available. Insurers subject to the Health Care Claims Tax who are not submitting data to VHCURES are required to self-report their annual paid claims amount to the Vermont Department of Taxes.