142.313 Entity as taxable provider -- Exception.

108 words·~1 min read·/ky/chapter-142/142-313

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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 the taxable provider with regard

to gross revenues received for health care items and services provided through the

entity.

(2)If a provider who provides services through an entity receives gross revenues for the

provision of health care items and services from a source other than the entity, the

individual provider shall be the taxable provider with respect to that revenue.