Kentucky Statutes 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 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.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 120, sec. 5, effective June 20, 2005. — Amended
1996 Ky. Acts ch. 110, sec. 4, effective August 1, 1996. — Created 1994 Ky. Acts ch.
512, sec. 100, effective July 15, 1994.
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.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 120, sec. 5, effective June 20, 2005. — Amended
1996 Ky. Acts ch. 110, sec. 4, effective August 1, 1996. — Created 1994 Ky. Acts ch.
512, sec. 100, effective July 15, 1994.