West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-15 - Consumer Sales And Service Tax And Use Tax
Section 110-15-92 - Drugs

Universal Citation: 110 WV Code of State Rules 110-15-92

Current through Register Vol. XLI, No. 38, September 20, 2024

92.1. Sales of drugs dispensed upon written prescription and sales of insulin to consumers for medical purposes are exempt from consumers sales and service tax. The term "drug" shall include all sales of drugs or appliances to a purchaser, upon written prescription of a physician or dentist and any other professional person licensed to prescribe. This is a per se exemption and no exemption certificate or direct pay permit is needed to obtain the exemption.

92.2. Drugs sold to hospitals, licensed physicians, nursing homes, etc., which are to be consumed in the performance of a professional service are subject to consumers sales and service tax.

92.3. Sales to consumers of non-prescription drugs are subject to consumers sales and service tax.

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