Section 142.313 - Entity as taxable provider - ExceptionFor 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.Effective:6/20/2005
Amended 2005, Ky. Acts ch. 120, sec. 5, effective6/20/2005. -- Amended 1996, Ky. Acts ch. 110, sec. 4, effective 8/1/1996. -- Created 1994 Ky. Acts ch. 512, sec. 100, effective 7/15/1994.