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Cost of Dispensing Report Guidance


Pursuant to 2025 Senate Bill 188, the Kentucky Board of Pharmacy (BOP) is collecting cost of dispensing data from Kentucky ambulatory pharmacies for a Department of Insurance cost of dispensing study.

Reporting Deadline

  • Reporting window: January 1 – February 28, 2026
  • Data period: Prior calendar year (1/1/25–12/31/25 submitted by 2/28/26) 

Webinar Support

KPhA will host a brief walkthrough webinar to cover the reporting process and common questions:

Who Must Report?

Ambulatory pharmacies located in Kentucky must submit data. The BOP describes an ambulatory pharmacy as a pharmacy that is open to the general public and dispenses outpatient prescription drugs.

Note: The BOP indicates it will not require reporting for pharmacies that do not bill third-party plans (these pharmacies may select “Not Applicable” in the portal).

What Do I Have to Submit?

Form A (Required): Pharmacy Cost of Dispensing Data

All required data are submitted electronically through the BOP Licensure Gateway using Reporting Form A. 

Form B (Optional): Pharmacy Claims Data

If a pharmacy chooses to submit optional claims-related data, it is submitted through the Licensure Gateway using Reporting Form B. 

Where & How to Submit (Licensure Gateway)

Submit through the Kentucky Board of Pharmacy Licensure Gateway:

Go to Licensure Gateway

Submission Steps

  1. Log in to the Licensure Gateway.
  2. Under your pharmacy Permit Options, select Cost of Dispensing Report. 
  3. Download the Excel form(s) from the portal, complete them, and upload them back into the portal. 
  4. Excel format only will be accepted.
  5. If you already submitted for another location (or you are exempt), select Not Applicable to close the report. 

Multiple locations: The BOP notes data may be submitted in the aggregate for pharmacies with multiple locations, and other locations may select “Not Applicable” if their data were included in the submission. 

What Information Should I Gather Ahead of Time?

Use the checklist below to prep before you open the Excel files. 

Core Cost Categories (Form A)

  • Medication costs (acquisition cost for medications dispensed)
  • Supplies & materials (labels/paper, vials/packaging, delivery supplies, inventory services, etc.) 
  • Facility costs (rent/mortgage for pharmacy space) 
  • Software/IT and other indirect costs (switch/eRx fees, equipment, liability insurance, credit card fees, licenses/accreditation, CE/training costs, transaction fees, audit adjustments, etc.)
  • Other store costs (marketing/advertising, professional services, franchise fees, other) 
  • Depreciation & amortization (building/equipment/fixtures; software/intangibles) 
  • Other relevant data (monthly Rx volume, central fill monthly counts if applicable, % revenue from prescription department) 

Downloadable Resources

Quick FAQ

Do I have to submit Form B?

No. Form B (Pharmacy Claims Data) is optional. Form A is required.

Can I submit one report for multiple locations?

The BOP indicates data may be submitted in the aggregate for pharmacies with multiple locations. 

What file type is accepted?

The BOP notes that only Excel format will be accepted in the upload process.

How often will I have to submit this report?

SB 188 requires the Board of Pharmacy to conduct the cost of dispensing survey every two years to obtain updated information. 

Need Help?

If you have questions or would like support preparing your submission, contact KPhA:

  • Email: fellow@kphanet.org
  • Phone: 502-227-2303

This page is provided for informational purposes and does not constitute legal advice. Please refer to the Kentucky Board of Pharmacy for official requirements and instructions.


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