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 110-15-98 - Medical Laboratories
Universal Citation: 110 WV Code of State Rules 110-15-98
Current through Register Vol. XLI, No. 38, September 20, 2024
98.1. Medical laboratories operated under the direction of professional physicians, are deemed to be providing professional services and thus are not required to collect and remit consumers sales and service tax on their fees. However, medical laboratories are required to pay consumers sales and service tax and use tax on purchases for use in their business, except for purchases for resale for which an exemption certificate may be issued.
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