KRS 142.313: Entity as taxable provider -- Exception.

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.