SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home

Committee Substitute House Bill 2380 History

OTHER VERSIONS  -  Introduced Version  |  Enrolled Version - Final Version  |     |  Email
Key: Green = existing Code. Red = new code to be enacted
COM SUB 1 LINE
COMMITTEE SUBSTITUTE

FOR

H. B. 2380

(By Mr. Speaker, (Mr. Thompson) and Delegate Armstead)

[By Request of the Executive]


(Originating in the Committee on Finance)


[February 8, 2007]


A BILL 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.




This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Web Administrator   |   © 2021 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print