WVC 11 - 15 - 9 J
§11-15-9j. Direct pay permits for health care providers.
Any person having a right or claim to any exemption set forth
in section nine-i of this article shall first pay to the vendor the
tax imposed by this article and then apply to the Tax Commissioner
for a refund or credit or, as provided in section nine-d of this
article and section three-d, article fifteen-a of this chapter,
give to the vendor his or her West Virginia direct pay permit