West Virginia · Through as of 2026-08-03; contains at least the enactments of the 2026 Regular Session · Newer source version available

W. Va. Code § 11-27-20: Double taxation prohibited.

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Where this section sits in the code

CHAPTER 11. TAXATION.
ARTICLE 27. HEALTH CARE PROVIDER TAXES.

(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.

Collected 2026-09-06T00:22:07Z. Source file · JSON

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