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W. Va. Code § 11-27-20

Double taxation prohibited

Known as the West Virginia Health Care Provider Tax Act

The act spans §§ 11–11 (40 sections).

(a) No health care provider shall be required to report gross receipts derived from furnishing a health care item or service under more than one section of this article which imposes a tax.

(b) Gross receipts derived from furnishing a health care item or service to a patient shall be taxed only one time under this article.

Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.