Kentucky Revised Statutes — Title XI (Revenue and Taxation)
Definitions for KRS 142.301 to 142.363
As used in KRS 142.301 to 142.363:
(1) "Assessment" means the Medicaid ambulance service provider assessment
established in KRS 142.318;
(2) "Charitable provider" means any provider which does not charge its patients for
health-care items or services, and which does not seek or accept Medicare,
Medicaid, or other financial support from the federal government or any state
government. The collaboration with public hospitals, agencies, or other providers in
the delivery of patient care; affiliation with public institutions to provide health-care
education; or the pursuit of research in cooperation with public institutions or
agencies shall not be considered as the receipt of government support by a
charitable provider;
(3) "Commissioner" means the commissioner of the Department of Revenue or that
person's authorized representative;
(4) "Department" means the Department of Revenue;
(5) "Dispensing" means to deliver one (1) or more doses of a prescription drug in a
suitable container, appropriately labeled for subsequent administration or use by a
patient or other individual entitled to receive the prescription drug;
(6) "Entity" means any firm, partnership, joint venture, association, corporation,
company, joint stock association, trust, business trust, syndicate, cooperative, or
other group or combination acting as a unit;
(7) "Gross revenues" means the total amount received in money or otherwise by a
provider for the provision of health -care items or services in Kentucky, less the
following:
(a) Amounts received by any provider as an employee or indep endent contractor
from another provider for the provision of health-care items or services if:
1. The employing or contracting provider receives revenue attributable to
health-care items or services provided by the employee or independent
contractor receiving payment; and
2. The employing or contracting provider is subject to the tax imposed by
KRS 142 .303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316,
142.361, or 142.363 on the receipt of that revenue;
(b) Amounts received as a grant or donation by any provider from federal, state,
or local government or from an organization recognized as exemp t from
federal income taxation under Section 501(c)(3) of the Internal Revenue Code
for:
1. Research; or
2. Administrative or operating costs associated with the implementation
and operation of an experimental program;
(c) Salaries or wages received by an individual provider as an employee of a
charitable provider, the federal government, or any state or local
governmental entity;
(d) Salaries or wages received by an individual provider as an employee of a
public university for the provision of services at a student health facility; and
(e) Amounts received by an HMO on a fixed, prepayment basis as premium
payments;
(8) "Ground ambulance provider" means a ground ambulance provider licensed in
accordance with administrative regulations promulgated by the Kent ucky Board of
Emergency Medical Services and designated by the Kentucky Board of Emergency
Medical Services to pay an assessment;
(9) "Health and family services secretary" means the secretary of the Cabinet for
Health and Family Services or that person's authorized representative;
(10) "Health-care items or services" means:
(a) Inpatient hospital services;
(b) Outpatient hospital services;
(c) Nursing-facility services;
(d) Services of intermediate -care facilities for individuals with intellectual
disabilities;
(e) Physicians' services provided prior to July 1, 1999;
(f) Licensed home-health-care-agency services;
(g) Outpatient prescription drugs;
(h) HMO services;
(i) Regional community services for mental health and individuals with
intellectual disabilities;
(j) Psychiatric residential treatment facility services;
(k) Medicaid managed care organization services; and
(l) Supports for community living waiver program services;
(11) "Health-maintenance organization" or "HMO" means an organization established
and operated pursuant to the provisions of Subtitle 38 of KRS Chapter 304;
(12) "Hospital" means an acute -care, rehabilitation, or psychiatric hospital licensed
under KRS Chapter 216B;
(13) "Hospital services" means all inpatient and outpatient services pr ovided by a
hospital. "Hospital services" does not include services provided by a noncontracted,
university-operated hospital, or any freestanding psychiatric hospital, if necessary
waivers are obtained by the Cabinet for Human Resources, Cabinet for Healt h
Services, or Cabinet for Health and Family Services from the Health Care
Financing Administration or Centers for Medicare and Medicaid Services, or
hospitals operated by the federal government;
(14) "Inpatient hospital services," "outpatient hospital ser vices," "intermediate -care-
facility services for individuals with intellectual disabilities," "physician services,"
"licensed home -health-care-agency services," and "outpatient prescription drugs"
have the same meaning as set forth in regulations promulgat ed by the Secretary of
the Department of Health and Human Services and codified at 42 C.F.R. pt. 440, as
in effect on December 31, 1993;
(15) "Medicaid" means the state program of medical assistance as administered by the
Cabinet for Health and Family Services in compliance with 42. U.S.C. sec. 1396;
(16) "Nursing-facility services" means services provided by a licensed skilled -care
facility, nu rsing facility, nursing home, or intermediate -care facility, excluding
services provided by intermediate -care facilities for individuals with intellectual
disabilities and services provided through licensed personal care beds;
(17) "Person" means any indiv idual, firm, partnership, joint venture, association,
corporation, company, joint stock association, estate, trust, business trust, receiver,
trustee, syndicate, cooperative, assignee, governmental unit or agency, or any other
group or combination acting as a unit and the legal successor thereof;
(18) "Provider" means any person receiving gross revenues for the provision of health -
care items or services in Kentucky, excluding any facility operated by the federal
government;
(19) "Psychiatric residential tre atment facility" has the same meaning as provided in
KRS 216B.450;
(20) "Regional community services programs for mental health and individuals with an
intellectual disability" means programs created under the provisions of KRS
210.370 to 210.480;
(21) "Supports for Community Living Waiver Program" has the same meaning as
provided in KRS 205.6317; and
(22) "Total bed capacity" means the combination of licensed nursing home beds,
licensed nursing facility beds, and licensed intermediate-care facility beds.
Source: official text