West Virginia Code
Article 27. Health Care Provider Taxes
§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.

Structure West Virginia Code

West Virginia Code

Chapter 11. Taxation

Article 27. Health Care Provider Taxes

§11-27-1. Legislative Findings

§11-27-2. Short Title; Arrangement and Classification

§11-27-3. Definitions

§11-27-4. Imposition of Tax on Ambulatory Surgical Centers

§11-27-5. Imposition of Tax on Providers of Chiropractic Services

§11-27-6. Imposition of Tax on Providers of Dental Services

§11-27-7. Imposition of Tax on Providers of Emergency Ambulance Service

§11-27-8. Imposition of Tax on Providers of Independent Laboratory or X-Ray Services

§11-27-9. Imposition of Tax on Providers of Inpatient Hospital Services

§11-27-10. Imposition of Tax on Providers of Intermediate Care Facility Services for Individuals With an Intellectual Disability

§11-27-10a. Imposition of Tax on Managed Care Organizations

§11-27-11. Imposition of Tax on Providers of Nursing Facility Services, Other Than Services of Intermediate Care Facilities for Individuals With an Intellectual Disability

§11-27-12. Imposition of Tax on Providers of Nursing Services

§11-27-13. Imposition of Tax on Providers of Opticians' Services

§11-27-14. Imposition of Tax on Providers of Optometric Services

§11-27-15. Imposition of Tax on Providers of Outpatient Hospital Services

§11-27-16. Imposition of Tax on Providers of Physicians' Services

§11-27-17. Imposition of Tax on Providers of Podiatry Services

§11-27-18. Imposition of Tax on Providers of Psychological Services

§11-27-19. Imposition of Tax on Providers of Therapists' Services

§11-27-20. Double Taxation Prohibited

§11-27-21. Apportionment of Gross Receipts

§11-27-22. Accounting Periods and Methods of Accounting

§11-27-23. Time for Filing Returns and Other Documents

§11-27-24. Payment of Estimated Tax

§11-27-25. Time for Paying Tax

§11-27-26. Place for Filing Returns and Other Documents

§11-27-27. Signing of Returns and Other Documents

§11-27-28. Records

§11-27-29. General Procedure and Administration

§11-27-30. Exchange of Information to Facilitate Compliance

§11-27-31. Crimes and Penalties

§11-27-32. Dedication of Tax

§11-27-33. Abrogation

§11-27-34. Severability

§11-27-35. Effective Date

§11-27-36. Phase Out and Elimination of Tax on Services of Individual Practitioners

§11-27-37. Contingent Increase in Rates of Certain Health Care Provider Taxes

§11-27-38. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals

§11-27-39. Contingent Increase of Tax Rate on Certain Eligible Acute Care Hospitals to Increase Practitioner Payment Fee Schedules