There is a newer version of the Kentucky Revised Statutes
2009 Kentucky Revised Statutes
CHAPTER 142 MISCELLANEOUS TAXES
142.307 Tax on gross revenues of other providers for health-care services -- Exception.
Download pdfcare services and HMO services. (2) The tax imposed by this section shall apply to freestanding psychiatric hospitals if necessary waivers are obtained by the Cabinet for Human Resources, Cabinet for
Health Services, or Cabinet for Health and Family Services from the Health Care
Financing Administration or Centers for Medicare and Medicaid Services. The tax
imposed by this section shall not apply to gross revenues received for dispensing
outpatient prescription drugs subject to tax under KRS 142.311. Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 73, sec. 4, effective June 20, 2005; and ch. 99, sec. 21, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 102,
effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 1, effective August
1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 98, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 73 and 99, which do not appear to be in conflict and have been
codified together.
Disclaimer: These codes may not be the most recent version. Kentucky may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.