Senate Bill No. 143
(By Senators Tomblin, Mr. President, and Caruth,
By Request of the Executive)
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[Introduced January 19, 2007; referred to the Committee on
Finance.]
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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.