Charitable providers as defined in KRS 142.301 shall be exempt from the taxes imposed by KRS 142.303, 142.307, 142.309, 142.311, 142.314, 142.315, 142.316, 142.361, and 142.363, as well as the provisions of KRS 142.321, 142.333, 142.341, and 142.343 upon providing proper certification to the department.
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