{"data":{"id":"us-wv/w.-va.-code-11-27-20","jurisdiction":"us-wv","citation":"W. Va. Code § 11-27-20","heading":"Double taxation prohibited.","body":"(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.\n(b) Gross receipts derived from furnishing a health care item or service to a patient shall be taxed only one time under this article.","path":["CHAPTER 11. TAXATION.","ARTICLE 27. HEALTH CARE PROVIDER TAXES."],"source_url":"https://code.wvlegislature.gov/11-27-20/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:22:07Z","sha256":"99868000fa154f381c50299e9f1d964beab8df649938239dd63d4ce4caa51989","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-27-19","next":"us-wv/w.-va.-code-11-27-21"},"notice":"GroundRules: Original legal text. Not legal advice."}