{"data":{"id":"us-wv/w.-va.-code-11-27-36","jurisdiction":"us-wv","citation":"W. Va. Code § 11-27-36","heading":"Phase out and elimination of tax on services of individual practitioners.","body":"(a) Effective July 1, 2001, the rate of the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five hundred seventy-five thousandths percent; and\n(2) Section sixteen of this article is reduced to one and eight-tenths percent; and\n(3) Section seven of this article is reduced to four and ninety-five one hundredths percent.\n(b) Effective July 1, 2002, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and four-tenths percent; and\n(2) Section sixteen of this article is reduced to one and six-tenths percent; and\n(3) Section seven of this article is reduced to four and four-tenths percent.\n(c) Effective July 1, 2003, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and two hundred twenty-five thousandths percent; and\n(2) Section sixteen of this article is reduced to one and four-tenths percent; and\n(3) Section seven of this article is reduced to three and eighty-five hundredths percent.\n(d) Effective July 1, 2004, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one and five-hundredths percent; and\n(2) Section sixteen of this article is reduced to one and two tenths percent; and\n(3) Section seven of this article is reduced to three and three-tenths percent.\n(e) Effective July 1, 2005, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to eight hundred seventy-five thousandths percent; and\n(2) Section sixteen of this article is reduced to one percent; and\n(3) Section seven of this article is reduced to two and seventy-five hundredths percent.\n(f) Effective July 1, 2006, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to seven-tenths percent; and\n(2) Section sixteen of this article is reduced to eight-tenths percent; and\n(3) Section seven of this article is reduced to two and two-tenths percent.\n(g) Effective July 1, 2007, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to five hundred twenty-five thousandths percent; and\n(2) Section sixteen of this article is reduced to six-tenths percent; and\n(3) Section seven of this article is reduced to one and sixty-five hundredths percent.\n(h) Effective July 1, 2008, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to thirty-five hundredths percent; and\n(2) Section sixteen of this article is reduced to four-tenths percent; and\n(3) Section seven of this article is reduced to one and one-tenth percent.\n(i) Effective July 1, 2009, the tax imposed under:\n(1) Sections five, six, twelve, thirteen, fourteen, seventeen, eighteen and nineteen of this article is reduced to one hundred seventy-five thousandths percent; and\n(2) Section sixteen of this article is reduced to two-tenths percent; and\n(3) Section seven of this article is reduced to fifty-five hundredths percent.\n(j) Effective July 1, 2010, the tax imposed under sections five, six, seven, twelve, thirteen, fourteen, sixteen, seventeen, eighteen and nineteen of this article is eliminated.","path":["CHAPTER 11. TAXATION.","ARTICLE 27. HEALTH CARE PROVIDER TAXES."],"source_url":"https://code.wvlegislature.gov/11-27-36/","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":"107136c4d089c0195b0481f22990712d65ca95c0092463631794ef43b29729d5","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-27-35","next":"us-wv/w.-va.-code-11-27-37"},"notice":"GroundRules: Original legal text. Not legal advice."}