Health Information Management

HIPAA Q&A: Sales tax on copies of medical records

HIPAA Weekly Advisor, September 13, 2010

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Q. Should we add sales tax to the amount we charge patient for copies of their medical records?

A. No. Charge patients only for the actual cost of making the copies and postage, when applicable. However, when you prepare a summary at the patient’s request, you may charge a reasonable fee for the time spent preparing the summary.

Editor’s note: Mary D. Brandt, vice president, health information management, at Scott & White Healthcare, Temple, Texas, answered these questions. She is a nationally recognized expert on patient privacy, information security, and regulatory compliance, and her publications provided some of the basis for HIPAA’s privacy regulations.
 



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