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Introduced Version House Bill 2380 History

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Key: Green = existing Code. Red = new code to be enacted
hb2380 intr
H. B. 2380


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

[By Request of the Executive]

[Introduced January 22, 2007; referred to the

Committee on Health and Human Resources then Finance.]




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 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 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.



NOTE: The purpose of this bill is to provide to health care providers an exemption from sales tax for purchases of drugs, durable medical goods, mobility enhancing equipment and prosthetic devices to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease in humans.

This section is new; therefore, strike-throughs and underscoring have been omitted.
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