142.307 Tax on gross revenues of other providers for health-care services --
110 words·~1 min read·
/ky/142-307A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Exception.
(1)A tax is hereby imposed at a rate of two percent (2%) on gross revenues received by
each provider on or after July 15, 1994, for the provision of licensed home-health-
care 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.