{"data":{"id":"us-ky/krs-142.309","jurisdiction":"us-ky","citation":"KRS 142.309","heading":"Phase out of tax on provision of physician services.","body":"(1) A tax is hereby imposed on gross revenues received by each provider for the\nprovision of physician services at the tax rate provided for in subsection (2) of this\nsection.\n(2) Gross revenues received by each provider for the provision of physician services  on\nor after August 1, 1996, and before July 1, 1999, shall be subject to tax at the\nfollowing rates:\n(a) One and one-half percent (1.5%) of the gross revenues received after July 31,\n1996, but on or before June 30, 1997;\n(b) One percent (1%) of gross reve nues received after June 30, 1997, but on or\nbefore June 30, 1998;\n(c) One-half of one percent (0.5%) of gross revenues received after June 30,\n1998, but on or before June 30, 1999.\n(3) Gross revenues received by each provider for the provision of physicia n services\nafter June 30, 1999, shall not be subject to tax imposed by the provisions of this\nchapter.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29205","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"d9a3e8c624140febf0fe2b954ae2a8f35eb3e26cd883489b55071adb81fd0d49","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.307","next":"us-ky/krs-142.311"},"notice":"GroundRules: Original legal text. Not legal advice."}