{"data":{"id":"us-ky/krs-142.301","jurisdiction":"us-ky","citation":"KRS 142.301","heading":"Definitions for KRS 142.301 to 142.363.","body":"As used in KRS 142.301 to 142.363:\n(1) \"Assessment\" means the Medicaid ambulance service provider assessment\nestablished in KRS 142.318;\n(2) \"Charitable provider\" means any provider which does not charge its patients for\nhealth-care items or services, and which does not seek or accept Medicare,\nMedicaid, or other financial support from the federal government or any state\ngovernment. The collaboration with public hospitals, agencies, or other providers in\nthe delivery of patient care; affiliation with public institutions to provide health-care\neducation; or the pursuit of research in cooperation with public institutions or\nagencies shall not be considered as the receipt of government support by a\ncharitable provider;\n(3) \"Commissioner\" means the commissioner of the Department of Revenue or that\nperson's authorized representative;\n(4) \"Department\" means the Department of Revenue;\n(5) \"Dispensing\" means to deliver one (1) or more doses of a prescription drug in a\nsuitable container, appropriately labeled for subsequent administration or use by a\npatient or other individual entitled to receive the prescription drug;\n(6) \"Entity\" means any firm, partnership, joint venture, association, corporation,\ncompany, joint stock association, trust, business trust, syndicate, cooperative, or\nother group or combination acting as a unit;\n(7) \"Gross revenues\" means the total amount received in money or otherwise by a\nprovider for the provision of health -care items or services in Kentucky, less the\nfollowing:\n(a) Amounts received by any provider as an employee or indep endent contractor\nfrom another provider for the provision of health-care items or services if:\n1. The employing or contracting provider receives revenue attributable to\nhealth-care items or services provided by the employee or independent\ncontractor receiving payment; and\n2. The employing or contracting provider is subject to the tax imposed by\nKRS 142 .303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316,\n142.361, or 142.363 on the receipt of that revenue;\n(b) Amounts received as a grant or donation by any provider from federal, state,\nor local government or from an organization recognized as exemp t from\nfederal income taxation under Section 501(c)(3) of the Internal Revenue Code\nfor:\n1. Research; or\n2. Administrative or operating costs associated with the implementation\nand operation of an experimental program;\n(c) Salaries or wages received by an individual provider as an employee of a\ncharitable provider, the federal government, or any state or local\ngovernmental entity;\n(d) Salaries or wages received by an individual provider as an employee of a\npublic university for the provision of services at a student health facility; and\n(e) Amounts received by an HMO on a fixed, prepayment basis as premium\npayments;\n(8) \"Ground ambulance provider\" means a ground ambulance provider licensed in\naccordance with administrative regulations promulgated by the Kent ucky Board of\nEmergency Medical Services and designated by the Kentucky Board of Emergency\nMedical Services to pay an assessment;\n(9) \"Health and family services secretary\" means the secretary of the Cabinet for\nHealth and Family Services or that person's authorized representative;\n(10) \"Health-care items or services\" means:\n(a) Inpatient hospital services;\n(b) Outpatient hospital services;\n(c) Nursing-facility services;\n(d) Services of intermediate -care facilities for individuals with intellectual\ndisabilities;\n(e) Physicians' services provided prior to July 1, 1999;\n(f) Licensed home-health-care-agency services;\n(g) Outpatient prescription drugs;\n(h) HMO services;\n(i) Regional community services for mental health and individuals with\nintellectual disabilities;\n(j) Psychiatric residential treatment facility services;\n(k) Medicaid managed care organization services; and\n(l) Supports for community living waiver program services;\n(11) \"Health-maintenance organization\" or \"HMO\" means an organization established\nand operated pursuant to the provisions of Subtitle 38 of KRS Chapter 304;\n(12) \"Hospital\" means an acute -care, rehabilitation, or psychiatric hospital licensed\nunder KRS Chapter 216B;\n(13) \"Hospital services\" means all inpatient and outpatient services pr ovided by a\nhospital. \"Hospital services\" does not include services provided by a noncontracted,\nuniversity-operated hospital, or any freestanding psychiatric hospital, if necessary\nwaivers are obtained by the Cabinet for Human Resources, Cabinet for Healt h\nServices, or Cabinet for Health and Family Services from the Health Care\nFinancing Administration or Centers for Medicare and Medicaid Services, or\nhospitals operated by the federal government;\n(14) \"Inpatient hospital services,\" \"outpatient hospital ser vices,\" \"intermediate -care-\nfacility services for individuals with intellectual disabilities,\" \"physician services,\"\n\"licensed home -health-care-agency services,\" and \"outpatient prescription drugs\"\nhave the same meaning as set forth in regulations promulgat ed by the Secretary of\nthe Department of Health and Human Services and codified at 42 C.F.R. pt. 440, as\nin effect on December 31, 1993;\n(15) \"Medicaid\" means the state program of medical assistance as administered by the\nCabinet for Health and Family Services in compliance with 42. U.S.C. sec. 1396;\n(16) \"Nursing-facility services\" means services provided by a licensed skilled -care\nfacility, nu rsing facility, nursing home, or intermediate -care facility, excluding\nservices provided by intermediate -care facilities for individuals with intellectual\ndisabilities and services provided through licensed personal care beds;\n(17) \"Person\" means any indiv idual, firm, partnership, joint venture, association,\ncorporation, company, joint stock association, estate, trust, business trust, receiver,\ntrustee, syndicate, cooperative, assignee, governmental unit or agency, or any other\ngroup or combination acting as a unit and the legal successor thereof;\n(18) \"Provider\" means any person receiving gross revenues for the provision of health -\ncare items or services in Kentucky, excluding any facility operated by the federal\ngovernment;\n(19) \"Psychiatric residential tre atment facility\" has the same meaning as provided in\nKRS 216B.450;\n(20) \"Regional community services programs for mental health and individuals with an\nintellectual disability\" means programs created under the provisions of KRS\n210.370 to 210.480;\n(21) \"Supports for Community Living Waiver Program\" has the same meaning as\nprovided in KRS 205.6317; and\n(22) \"Total bed capacity\" means the combination of licensed nursing home beds,\nlicensed nursing facility beds, and licensed intermediate-care facility beds.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=54512","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"f2081e7cf36791e4f88006784fbdcca2ae1af833d708f6382cf0112f5f4a79ee","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.259","next":"us-ky/krs-142.303"},"notice":"GroundRules: Original legal text. Not legal advice."}