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15 chapters · 869 sections in this title.
KRS § 142.309 Phase out of tax on provision of physician services
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(1) A tax is hereby imposed on gross revenues received by each provider for the provision of physician services at the tax rate provided for in subsection (2) of this section. (2) Gross revenues received by each provider for the provision of physician services on or after August …
KRS § 142.311 Tax on prescription drugs -- Expiration on June 30, 1999
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(1) A tax is hereby imposed on pharmacies or any other provider, dispensing or delivering in a suitable container outpatient prescription drugs in this state, at the rate of twenty-five cents ($0.25) per prescription for which any initial payment is received on or after July 15, …
KRS § 142.313 Entity as taxable provider -- Exception
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For the purposes of the taxes imposed under KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363: (1) If two (2) or more providers provide health care items or services as an entity, and the entity is also a provider, then the entity shall be th…
KRS § 142.314 Tax on gross revenues of regional community services for mental health and services for individuals with an intellectual disability
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and services for individuals with an intellectual disability. (1) A tax shall be imposed on regional community services for mental health and individuals with an intellectual disability at a uniform rate of up to four percent (4%) on gross revenues received by each provider after…