KRS 142.307: Tax on gross revenues of other providers for health -care services --

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 Servic es 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.