Double taxation prohibited

W. Va. Code § 11-27-20, under Article 27.

W. Va. Code § 11-27-20

(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.