Email WV Code

Email: Chapter 11, Article 27, Section 20

§11-27-20. Double taxation prohibited.

(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.

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West Virginia Code

Email WV Code

Email: Chapter 11, Article 27, Section 20

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§11-27-20. Double taxation prohibited.