Senate
House
Joint
Bill Status
WV Code
Audits/ Reports
Educational
Contact
home
home

Introduced Version House Bill 2971 History

OTHER VERSIONS  -  Enrolled Version - Final Version  |  DOWNLOAD  wpd | pdf  |  Email


H. B. 2971

 

         (By Delegates White and T. Campbell)

         [By Request of the Division of Tax]

         [Introduced February 1, 2011; referred to the

         Committee on Finance.]

 

 

 

A BILL to amend and reenact §11-15-9i of the Code of West Virginia, 1931, as amended, relating to the definition of the term “durable medical equipment.”

Be it enacted by the Legislature of West Virginia:

    That §11-15-9i of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.

§11-15-9i. Exempt drugs, durable medical goods equipment, 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 equipment, 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 are 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 equipment, mobility enhancing equipment and prosthetic devices intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease. 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, surgical services or veterinary services: Provided, That the amendment to this subsection enacted during the 2009 regular legislative session shall be effective on or after July 1, 2009.

    (c) This section shall be effective July 1, 2007. The term “durable medical goods” as used in this article means “durable medical equipment” as defined in section two, article fifteen-b of this chapter.




    NOTE: The purpose of this bill is to make a technical correction in order that §11-15-9i conforms to the Streamlined Sales and Use Tax Agreement and making a technical change to the application of the term “durable medical equipment.”


    Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.

This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Web Administrator   |   © 2014 West Virginia Legislature ***