it should be New Patient, because the previously billed services by this physician when he did consultation, that bill might have been billed under Hospital Tax ID, But now the patient is comming to the physician office so this time it will be his own Tax ID unless that physician is not associated to the hospital. Because the CPT Book 2013, page #5 says..
Received any professional services from the physician or another physician in group of same speciality within the last three years, it should be exact same specialty and exact same subspecialty to be a Est.pt
And Page # 4 says..
A New patient is one who has not received any professional services from the physician/qualified health care professional of the exact same spacialty and subspecialty who belongs to the same group practice within the past three years.