Kentucky Statutes 142.311 – Tax on prescription drugs — Expiration on June 30, 1999
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(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 KRS § 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.
(2) The provisions of this section, and so much of KRS § 142.303 and KRS § 142.307 that may impose a tax on prescription drugs, expire June 30, 1999.
Terms Used In Kentucky Statutes 142.311
- State: when applied to a part of the United States, includes territories, outlying possessions, and the District of Columbia. See Kentucky Statutes 446.010
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.