When a service is rendered partially in this state and partially in another state, gross receipts attributable to such service shall be allocated or apportioned in accordance with uniform rules promulgated by the Tax Commissioner.
W. Va. Code § 11-27-21
Apportionment of gross receipts
Known as the West Virginia Health Care Provider Tax Act
The act spans §§ 11-27-1 to 11-27-9 (40 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.