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2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 27. HEALTH CARE PROVIDER TAXES.
§11-27-20. Double taxation prohibited.

§11-27-20. Double taxation prohibited.

(a) No health care provider shall be required to report gross receipts derived from furnishing a health care item or service under more than one section of this article which imposes a tax.

(b) Gross receipts derived from furnishing a health care item or service to a patient shall be taxed only one time under this article.

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