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.
Structure West Virginia Code
Article 27. Health Care Provider Taxes
§11-27-1. Legislative Findings
§11-27-2. Short Title; Arrangement and Classification
§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
§11-27-10a. Imposition of Tax on Managed Care Organizations
§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
§11-27-29. General Procedure and Administration
§11-27-30. Exchange of Information to Facilitate Compliance
§11-27-31. Crimes and Penalties
§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