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According to the text,nursing homes:
Tax Imposed
A financial charge or levy placed by a government on an individual or an entity to fund public expenditures.
Buyer Pays
A pricing term indicating that the purchaser is responsible for the cost of goods, shipping, and any additional expenses associated with the purchase.
Tax Incidence
Describes how the burden of a tax is distributed between buyers and sellers, depending on the relative elasticities of supply and demand.
Levied On
Imposed or applied, typically in the context of taxes or duties on goods, services, or income.
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