{"data":{"id":"us-wv/w.-va.-code-11-27-21","jurisdiction":"us-wv","citation":"W. Va. Code § 11-27-21","heading":"Apportionment of gross receipts.","body":"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.","path":["CHAPTER 11. TAXATION.","ARTICLE 27. HEALTH CARE PROVIDER TAXES."],"source_url":"https://code.wvlegislature.gov/11-27-21/","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":"c43f99608ad5612ce4e5838944b3561cd645039238f0797f259cf7d130e05030","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-27-20","next":"us-wv/w.-va.-code-11-27-22"},"notice":"GroundRules: Original legal text. Not legal advice."}