{"data":{"id":"us-ky/krs-142.307","jurisdiction":"us-ky","citation":"KRS 142.307","heading":"Tax on gross revenues of other providers for health -care services --","body":"Exception.\n(1) A tax is hereby imposed at a rate of two percent (2%) on gross revenues received by\neach provider on or after July 15, 1994, for the provision of licensed home -health-\ncare services and HMO services.\n(2) The tax imposed by this section shall apply to freestanding psychiatric hospitals if\nnecessary waivers are obtained by the Cabinet for Human Resources, Cabinet for\nHealth Services, or Cabinet for Health and Family Servic es from the Health Care\nFinancing Administration or Centers for Medicare and Medicaid Services. The tax\nimposed by this section shall not apply to gross revenues received for dispensing\noutpatient prescription drugs subject to tax under KRS 142.311.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29204","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"0fff04b649281fe06c931f5db78a134c32f275a425d5891b9846acc468f7aa14","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.303","next":"us-ky/krs-142.309"},"notice":"GroundRules: Original legal text. Not legal advice."}