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

Ky. Rev. Stat. § 142.213 (2026)

Repealed, 1994

✓ laws through the 2026 session (checked Sept. 2026)
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Catchline at repeal: Prohibition against transfer of taxes to recipient of taxable items or services -- Exemption of charitable hospitals and providers from tax -- Time when taxes imposed by KRS 142.201 to 142.259 become inapplicable. History: Repealed 1994 Ky. Acts ch. 512, sec. 119, effective July 15, 1994. -- Created 1993 (2d Extra. Sess.) Ky. Acts ch. 2, sec. 5, 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 2× “KRS 142.213(1). Additionally, pharmacies are permitted to pass on the same tax to a provider, as defined by KRS 142.”
Ky. Rev. Stat. § 142.213(1): 1 case
Commonwealth, Revenue Cabinet v. Smith, 875 S.W.2d 873 (Ky. 1994). “KRS 142.213(1). Additionally, pharmacies are permitted to pass on the same tax to a provider, as defined by KRS 142.”
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