ENROLLED
COMMITTEE SUBSTITUTE
FOR
H. B. 2380
(By Mr. Speaker, Mr. Thompson, and Delegate Armstead)
[By Request of the Executive]
(Passed March 10, 2007; in effect from passage.)
AN ACT to
amend the Code of West Virginia, 1931, as amended, by
adding thereto a new section, designated §11-15-9i, relating
to exempting the purchase of certain drugs, durable medical
goods, mobility enhancing equipment and prosthetic devices
from the consumers sales and service tax.
Be it enacted by the Legislature of West Virginia:
That the Code of West Virginia, 1931, as amended, be amended
by adding thereto a new section, designated §11-15-9i, to read as
follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exempt drugs, durable medical goods, mobility enhancing
equipment and prosthetic devices.
(a) Notwithstanding any provision of this article, article
fifteen-a or article fifteen-b of this chapter, the purchase by a
health care provider of drugs, durable medical goods, mobility
enhancing equipment and prosthetic devices, all as defined in section two, article fifteen-b of this chapter, to be dispensed
upon prescription and intended for use in the diagnosis, cure,
mitigation, treatment, or prevention of injury or disease in humans
shall be exempt from the tax imposed by this article.
(b) For purposes of this exemption, "health care provider"
means any person licensed to prescribe drugs, durable medical
goods, mobility enhancing equipment and prosthetic devices intended
for use in the diagnosis, cure, mitigation, treatment, or
prevention of injury or disease in humans. For purposes of this
section, the term "health care provider" includes any hospital,
medical clinic, nursing home, or provider of inpatient hospital
services and any provider of outpatient hospital services,
physician services, nursing services, ambulance services, or
surgical services.
(c) This section shall be effective the first day of July, two
thousand seven.
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