Charitable providers as defined in KRS § 142.301 shall be exempt from the taxes imposed by KRS § 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and
142.363, as well as the provisions of KRS § 142.321, 142.333, 142.341, and 142.343 upon providing proper certification to the department.
Effective: June 20, 2005
History: Amended 2005 Ky. Acts ch. 85, sec. 523, effective June 20, 2005; and ch.
120, sec. 6, effective June 20, 2005. — Amended 1996 Ky. Acts ch. 110, sec. 5, effective August 1, 1996. — Created 1994 Ky. Acts ch. 512, sec. 101, effective July
15, 1994.
Legislative Research Commission Note (6/20/2005). This section was amended by
2005 Ky. Acts chs. 85 and 120, which do not appear to be in conflict and have been codified together.