142.301 Definitions for KRS 142.301 to 142.363. As used in KRS 142.301 to 142.363: <br>(1) "Department" means the Department of Revenue; <br>(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, <br>Medicaid, or other financial support from the federal government or any state <br>government. The collaboration with public hospitals, agencies, or other providers in <br>the delivery of patient care; affiliation with public institutions to provide health-care <br>education; or the pursuit of research in cooperation with public institutions or <br>agencies shall not be considered as the receipt of government support by a <br>charitable provider; (3) "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 <br>patient or other individual entitled to receive the prescription drug; (4) "Entity" means any firm, partnership, joint venture, association, corporation, company, joint stock association, trust, business trust, syndicate, cooperative, or <br>other group or combination acting as a unit; (5) "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 <br>following: <br>(a) Amounts received by any provider as an employee or independent contractor from another provider for the provision of health-care items or services if: <br>1. The employing or contracting provider receives revenue attributable to <br>health-care items or services provided by the employee or independent <br>contractor receiving payment; and 2. The employing or contracting provider is subject to the tax imposed by <br>KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, <br>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 exempt from <br>federal income taxation under Section 501(c)(3) of the Internal Revenue Code <br>for: <br>1. Research; or 2. Administrative or operating costs associated with the implementation <br>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 <br>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. (6) "Health-care items or services" means: (a) Inpatient hospital services; <br>(b) Outpatient hospital services; <br>(c) Nursing-facility services; <br>(d) Services of intermediate-care facilities for the mentally retarded; <br>(e) Physicians' services provided prior to July 1, 1999; <br>(f) Licensed home-health-care-agency services; <br>(g) Outpatient prescription drugs; <br>(h) HMO services; <br>(i) Regional community mental health and mental retardation services; <br>(j) Psychiatric residential treatment facility services; <br>(k) Medicaid managed care organization services; and <br>(l) Supports for community living waiver program services; (7) "Health-maintenance organization" or "HMO" means an organization established and operated pursuant to the provisions of Subtitle 38 of KRS Chapter 304; (8) "Hospital" means an acute-care, rehabilitation, or psychiatric hospital licensed under KRS Chapter 216B; (9) "Hospital services" means all inpatient and outpatient services provided by a hospital. "Hospital services" does not include services provided by a noncontracted, <br>university-operated hospital, or any freestanding psychiatric hospital, if necessary <br>waivers are obtained by the Cabinet for Human Resources, Cabinet for Health <br>Services, or Cabinet for Health and Family Services from the Health Care Financing <br>Administration or Centers for Medicare and Medicaid Services, or hospitals <br>operated by the federal government; (10) "Health and family services secretary" means the secretary of the Cabinet for Health and Family Services or that person's authorized representative; (11) "Inpatient hospital services," "outpatient hospital services," "intermediate-care-facility services for the mentally retarded," "physician services," "licensed home-<br>health-care-agency services," and "outpatient prescription drugs" have the same <br>meaning as set forth in regulations promulgated by the Secretary of the Department <br>of Health and Human Services and codified at 42 C.F.R. pt. 440, as in effect on <br>December 31, 1993; (12) "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; (13) "Nursing-facility services" means services provided by a licensed skilled-care facility, nursing facility, nursing home, or intermediate-care facility, excluding <br>services provided by intermediate-care facilities for the mentally retarded and <br>services provided through licensed personal care beds; (14) "Person" means any individual, 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 <br>group or combination acting as a unit and the legal successor thereof; (15) "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 <br>government; (16) "Commissioner" means the commissioner of the Department of Revenue or that person's authorized representative; (17) "Total bed capacity" means the combination of licensed nursing home beds, licensed nursing facility beds, and licensed intermediate care facility beds; (18) "Regional community mental health and mental retardation services programs" means programs created under the provisions of KRS 210.370 to 210.480; (19) "Psychiatric residential treatment facility" has the same meaning as provided in KRS 216B.450; and (20) "Supports for Community Living Waiver Program" has the same meaning as provided in KRS 205.6317. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 73, sec. 2, effective June 20, 2005; ch. 85, sec. 522, effective June 20, 2005; ch. 99, sec. 20, effective June 20, 2005; and <br>ch. 120, sec. 1, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 101, <br>effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 3, effective August <br>1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 96, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 73, 85, 99, and 120, which do not appear to be in conflict and <br>have been codified together.
142.301 Definitions for KRS 142.301 to 142.363. As used in KRS 142.301 to 142.363: <br>(1) "Department" means the Department of Revenue; <br>(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, <br>Medicaid, or other financial support from the federal government or any state <br>government. The collaboration with public hospitals, agencies, or other providers in <br>the delivery of patient care; affiliation with public institutions to provide health-care <br>education; or the pursuit of research in cooperation with public institutions or <br>agencies shall not be considered as the receipt of government support by a <br>charitable provider; (3) "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 <br>patient or other individual entitled to receive the prescription drug; (4) "Entity" means any firm, partnership, joint venture, association, corporation, company, joint stock association, trust, business trust, syndicate, cooperative, or <br>other group or combination acting as a unit; (5) "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 <br>following: <br>(a) Amounts received by any provider as an employee or independent contractor from another provider for the provision of health-care items or services if: <br>1. The employing or contracting provider receives revenue attributable to <br>health-care items or services provided by the employee or independent <br>contractor receiving payment; and 2. The employing or contracting provider is subject to the tax imposed by <br>KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, <br>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 exempt from <br>federal income taxation under Section 501(c)(3) of the Internal Revenue Code <br>for: <br>1. Research; or 2. Administrative or operating costs associated with the implementation <br>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 <br>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. (6) "Health-care items or services" means: (a) Inpatient hospital services; <br>(b) Outpatient hospital services; <br>(c) Nursing-facility services; <br>(d) Services of intermediate-care facilities for the mentally retarded; <br>(e) Physicians' services provided prior to July 1, 1999; <br>(f) Licensed home-health-care-agency services; <br>(g) Outpatient prescription drugs; <br>(h) HMO services; <br>(i) Regional community mental health and mental retardation services; <br>(j) Psychiatric residential treatment facility services; <br>(k) Medicaid managed care organization services; and <br>(l) Supports for community living waiver program services; (7) "Health-maintenance organization" or "HMO" means an organization established and operated pursuant to the provisions of Subtitle 38 of KRS Chapter 304; (8) "Hospital" means an acute-care, rehabilitation, or psychiatric hospital licensed under KRS Chapter 216B; (9) "Hospital services" means all inpatient and outpatient services provided by a hospital. "Hospital services" does not include services provided by a noncontracted, <br>university-operated hospital, or any freestanding psychiatric hospital, if necessary <br>waivers are obtained by the Cabinet for Human Resources, Cabinet for Health <br>Services, or Cabinet for Health and Family Services from the Health Care Financing <br>Administration or Centers for Medicare and Medicaid Services, or hospitals <br>operated by the federal government; (10) "Health and family services secretary" means the secretary of the Cabinet for Health and Family Services or that person's authorized representative; (11) "Inpatient hospital services," "outpatient hospital services," "intermediate-care-facility services for the mentally retarded," "physician services," "licensed home-<br>health-care-agency services," and "outpatient prescription drugs" have the same <br>meaning as set forth in regulations promulgated by the Secretary of the Department <br>of Health and Human Services and codified at 42 C.F.R. pt. 440, as in effect on <br>December 31, 1993; (12) "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; (13) "Nursing-facility services" means services provided by a licensed skilled-care facility, nursing facility, nursing home, or intermediate-care facility, excluding <br>services provided by intermediate-care facilities for the mentally retarded and <br>services provided through licensed personal care beds; (14) "Person" means any individual, 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 <br>group or combination acting as a unit and the legal successor thereof; (15) "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 <br>government; (16) "Commissioner" means the commissioner of the Department of Revenue or that person's authorized representative; (17) "Total bed capacity" means the combination of licensed nursing home beds, licensed nursing facility beds, and licensed intermediate care facility beds; (18) "Regional community mental health and mental retardation services programs" means programs created under the provisions of KRS 210.370 to 210.480; (19) "Psychiatric residential treatment facility" has the same meaning as provided in KRS 216B.450; and (20) "Supports for Community Living Waiver Program" has the same meaning as provided in KRS 205.6317. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 73, sec. 2, effective June 20, 2005; ch. 85, sec. 522, effective June 20, 2005; ch. 99, sec. 20, effective June 20, 2005; and <br>ch. 120, sec. 1, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 101, <br>effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 3, effective August <br>1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 96, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 73, 85, 99, and 120, which do not appear to be in conflict and <br>have been codified together.
142.301 Definitions for KRS 142.301 to 142.363. As used in KRS 142.301 to 142.363: <br>(1) "Department" means the Department of Revenue; <br>(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, <br>Medicaid, or other financial support from the federal government or any state <br>government. The collaboration with public hospitals, agencies, or other providers in <br>the delivery of patient care; affiliation with public institutions to provide health-care <br>education; or the pursuit of research in cooperation with public institutions or <br>agencies shall not be considered as the receipt of government support by a <br>charitable provider; (3) "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 <br>patient or other individual entitled to receive the prescription drug; (4) "Entity" means any firm, partnership, joint venture, association, corporation, company, joint stock association, trust, business trust, syndicate, cooperative, or <br>other group or combination acting as a unit; (5) "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 <br>following: <br>(a) Amounts received by any provider as an employee or independent contractor from another provider for the provision of health-care items or services if: <br>1. The employing or contracting provider receives revenue attributable to <br>health-care items or services provided by the employee or independent <br>contractor receiving payment; and 2. The employing or contracting provider is subject to the tax imposed by <br>KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, <br>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 exempt from <br>federal income taxation under Section 501(c)(3) of the Internal Revenue Code <br>for: <br>1. Research; or 2. Administrative or operating costs associated with the implementation <br>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 <br>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. (6) "Health-care items or services" means: (a) Inpatient hospital services; <br>(b) Outpatient hospital services; <br>(c) Nursing-facility services; <br>(d) Services of intermediate-care facilities for the mentally retarded; <br>(e) Physicians' services provided prior to July 1, 1999; <br>(f) Licensed home-health-care-agency services; <br>(g) Outpatient prescription drugs; <br>(h) HMO services; <br>(i) Regional community mental health and mental retardation services; <br>(j) Psychiatric residential treatment facility services; <br>(k) Medicaid managed care organization services; and <br>(l) Supports for community living waiver program services; (7) "Health-maintenance organization" or "HMO" means an organization established and operated pursuant to the provisions of Subtitle 38 of KRS Chapter 304; (8) "Hospital" means an acute-care, rehabilitation, or psychiatric hospital licensed under KRS Chapter 216B; (9) "Hospital services" means all inpatient and outpatient services provided by a hospital. "Hospital services" does not include services provided by a noncontracted, <br>university-operated hospital, or any freestanding psychiatric hospital, if necessary <br>waivers are obtained by the Cabinet for Human Resources, Cabinet for Health <br>Services, or Cabinet for Health and Family Services from the Health Care Financing <br>Administration or Centers for Medicare and Medicaid Services, or hospitals <br>operated by the federal government; (10) "Health and family services secretary" means the secretary of the Cabinet for Health and Family Services or that person's authorized representative; (11) "Inpatient hospital services," "outpatient hospital services," "intermediate-care-facility services for the mentally retarded," "physician services," "licensed home-<br>health-care-agency services," and "outpatient prescription drugs" have the same <br>meaning as set forth in regulations promulgated by the Secretary of the Department <br>of Health and Human Services and codified at 42 C.F.R. pt. 440, as in effect on <br>December 31, 1993; (12) "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; (13) "Nursing-facility services" means services provided by a licensed skilled-care facility, nursing facility, nursing home, or intermediate-care facility, excluding <br>services provided by intermediate-care facilities for the mentally retarded and <br>services provided through licensed personal care beds; (14) "Person" means any individual, 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 <br>group or combination acting as a unit and the legal successor thereof; (15) "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 <br>government; (16) "Commissioner" means the commissioner of the Department of Revenue or that person's authorized representative; (17) "Total bed capacity" means the combination of licensed nursing home beds, licensed nursing facility beds, and licensed intermediate care facility beds; (18) "Regional community mental health and mental retardation services programs" means programs created under the provisions of KRS 210.370 to 210.480; (19) "Psychiatric residential treatment facility" has the same meaning as provided in KRS 216B.450; and (20) "Supports for Community Living Waiver Program" has the same meaning as provided in KRS 205.6317. Effective: June 20, 2005 <br>History: Amended 2005 Ky. Acts ch. 73, sec. 2, effective June 20, 2005; ch. 85, sec. 522, effective June 20, 2005; ch. 99, sec. 20, effective June 20, 2005; and <br>ch. 120, sec. 1, effective June 20, 2005. -- Amended 1998 Ky. Acts ch. 426, sec. 101, <br>effective July 15, 1998. -- Amended 1996 Ky. Acts ch. 110, sec. 3, effective August <br>1, 1996. -- Created 1994 Ky. Acts ch. 512, sec. 96, effective July 15, 1994. Legislative Research Commission Note (6/20/2005). This section was amended by 2005 Ky. Acts chs. 73, 85, 99, and 120, which do not appear to be in conflict and <br>have been codified together.
