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Kentucky · Snapshot 09/05/2026

KRS 142.311: Tax on prescription drugs -- Expiration on June 30, 1999.

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Where this section sits in the code
  1. KRS Chapter 142

(1) A tax is hereby imposed on pharmacies or any other provider, dispensing or

delivering in a suitable container outpatient prescription drugs in this state, at the

rate of twenty -five cents ($0.25) per prescription for which any initial payment is

received on or after July 15, 1994.

(2) The provisions of this section, and so much of KRS 142.303 and 142.307 that may

impose a tax on prescription drugs, expire June 30, 1999.

Collected 2026-09-05T20:50:36Z. Source file · JSON

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