{"data":{"id":"us-ky/krs-142.313","jurisdiction":"us-ky","citation":"KRS 142.313","heading":"Entity as taxable provider -- Exception.","body":"For the purposes of the taxes imposed under KRS 142.303, 142.307, 142.309, 142.311,\n142.314, 142.315, 142.316, 142.361, and 142.363:\n(1) If two (2) or more providers provide health care items or services as an entity, and\nthe entity is also a provider, then the entity shall be the taxable provider with regard\nto gross revenues received for health care items and services provided through the\nentity.\n(2) If a provider who provides services through an entity receives gross revenues for the\nprovision of health care items and services from a source other than the entity, the\nindividual provider shall be the taxable provider with respect to that revenue.","path":["KRS Chapter 142"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=29207","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:50:36Z","sha256":"795e1561f9c19336158ce846f280392a368f0ec0ed994478bbc086be1878685f","source_id":"us-ky","stale":false,"prev":"us-ky/krs-142.311","next":"us-ky/krs-142.314"},"notice":"GroundRules: Original legal text. Not legal advice."}