US sales tax is a maze. In what ways do state regulations, product categories, and customer locations influence my requirements? What legal "gotchas" do new online sellers often miss that can lead to major penalties later?

Aetna covers mental health treatment for inpatients, including treatment for depression. The amount of the refund depends on the type of policy and the coinsurance.
Since you haven't specified the type of policy your mother currently has, it's advisable to speak with Aetna directly and thoroughly review your policy.