Ky. Rev. Stat. » Chapter 142
Kentucky Revised Statutes

Ky. Rev. Stat. § 142.211 (2026)

Repealed, 1994

✓ laws through the 2026 session (checked Sept. 2026)
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Catchline at repeal: Tax on pharmacies providing prescription drugs and prescribed durable medical equipment -- Transfers of tax to named entities -- Tax on contractors for provision of outpatient prescription drugs. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 4, effective June 8, 1993.

Notes of Decisions
Cited in 1 case, 1994–1994 · leading case: Commonwealth, Revenue Cabinet v. Smith, 875 S.W.2d 873 (Ky. 1994).
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Commonwealth, Revenue Cabinet v. Smith, 875 S.W.2d 873 (Ky. 1994). · cites it 3× “KRS 142.211. Of this last class, only pharmacies are permitted to pass the tax on to insurers, health maintenance organizations, and non-profit hospital and health service corporations.”
Ky. Rev. Stat. § 142.211(1)(a): 1 case
Commonwealth, Revenue Cabinet v. Smith, 875 S.W.2d 873 (Ky. 1994). “KRS 142.211. Of this last class, only pharmacies are permitted to pass the tax on to insurers, health maintenance organizations, and non-profit hospital and health service corporations.”
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