{"data":{"id":"us-wv/w.-va.-code-11-15-9j","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-9j","heading":"Direct pay permits for health care providers.","body":"Any person having a right or claim to any exemption set forth in section nine-i of this article shall first pay to the vendor the tax imposed by this article and then apply to the Tax Commissioner for a refund or credit or, as provided in section nine-d of this article and section three-d, article fifteen-a of this chapter, give to the vendor his or her West Virginia direct pay permit number.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-9J/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:54Z","sha256":"b3aca5a27994053f609d4d2060447cfd4f712eaa0b3fd5b48ccc3d8af01af5fc","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-9i","next":"us-wv/w.-va.-code-11-15-9k"},"notice":"GroundRules: Original legal text. Not legal advice."}