KRS 142.313 — Entity as taxable provider -- Exception

For 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.