West Virginia Code 11-27-20 – Double taxation prohibited
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(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.
Terms Used In West Virginia Code 11-27-20
- Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, includes any interest, additions to tax or penalties imposed with respect thereto under article 10 of this chapter. See West Virginia Code 11-27-3
(b) Gross receipts derived from furnishing a health care item or service to a patient shall be taxed only one time under this article.