“CHAPTER 11. TAXATION.

“ARTICLE 18. Excise Tax on schedule ii drugs to fight drug abuse and fund state employee contributions to PEIA.

§11-18-1. Collection of fee for sales of Schedule II opioids and disposition of proceeds.

There is imposed an excise tax of 10 cents on each pill purchased by or for any licensed pharmacy in this state for all Schedule II opioid drugs, as defined in §60A-2-206 of this code, to be collected from pharmaceutical manufacturers or distributors selling Schedule II opioids drugs to licensed pharmacies in this state, and collected by and remitted to the Tax Commissioner by pharmacies licensed and doing business in the State of West Virginia. No pharmaceutical manufacturer, distributor or pharmacy may pass on as a cost or otherwise collect this excise tax from the patient. Each pharmacy shall periodically remit the tax collected to the Tax Commissioner pursuant to legislative or interpretative rules as promulgated for the tax’s collection by the commissioner pursuant to §29A-3-1 et seq., to be deposited in the State Treasury a special revenue fund to be known as the Volunteer Emergency Medical Services Fund. Expenditures from the fund by the Office of Emergency Medical Services, are authorized from collections. The fund may only be used for the purpose of providing funding to provide emergency medical services by counties. Any balance remaining in the fund at the end of any fiscal year does not revert to the General Revenue Fund but remains in the special revenue fund.