Ky. Rev. Stat. § 142.311 (2026)

(1) A tax is hereby imposed on pharmacies or any other provider, dispensing or delivering in a suitable container outpatient prescription drugs in this state, at the rate of twenty-five cents ($0.25) per prescription for which any initial payment is received on or after July 15, 1994. (2) The provisions of this section, and so much of KRS 142.303 and 142.307 that may impose a tax on prescription drugs, expire June 30, 1999. Effective: April 10, 1998 History: Amended 1998 Ky. Acts ch. 496, sec. 60, effective April 10, 1998. -- Created 1994 Ky. Acts ch. 512, sec. 99, effective July 15, 1994.