N.H. Code Admin. R. He-W 521.05
(a) Payment for a medical item, supply, or service shall be made for a recipient if:
(c) Reimbursement for any item, supply, or service rendered shall be the lesser of the following:
(d) Reimbursement for any item, supply, or service that is first paid by Medicare shall be as follows:
(e) Except for inpatient hospitalization and nursing facilities, payment for out-of-state hospitals, as defined by He-W 543.01(n), not in the medicaid network, shall be made:
(i) The following items or services shall not be reimbursable by medicaid:
(7) All items or services that are considered to be part of the cost of doing business, including, but not limited: