Bill Text: WV SB354 | 2011 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to definition of "durable medical equipment"
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2011-01-31 - To Health and Human Resources [SB354 Detail]
Download: West_Virginia-2011-SB354-Introduced.html
Senate Bill No. 354
(By Senators Prezioso and D. Facemire)
____________
[Introduced January 31, 2011; referred to the Committee on Health
and Human Resources; and then to the Committee on Finance.]
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Be it enacted by the Legislature of West Virginia:
That §11-15-9i of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
goods equipment, mobility
enhancing equipment and prosthetic devices.
(a) Notwithstanding any provision of this article, article fifteen-a or article fifteen-b of this chapter, the purchase by a health care provider of drugs, durable medicalgoods equipment,
mobility enhancing equipment and prosthetic devices, all as defined
in section two, article fifteen-b of this chapter, to be dispensed
upon prescription and intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease are exempt
from the tax imposed by this article.
(b) For purposes of this exemption, "health care provider" means any person licensed to prescribe drugs, durable medicalgoods
equipment, mobility enhancing equipment and prosthetic devices
intended for use in the diagnosis, cure, mitigation, treatment or
prevention of injury or disease. For purposes of this section, the
term "health care provider" includes any hospital, medical clinic,
nursing home or provider of inpatient hospital services and any
provider of outpatient hospital services, physician services,
nursing services, ambulance services, surgical services or
veterinary services: Provided, That the amendment to this
subsection enacted during the 2009 regular legislative session
shall be effective on or after July 1, 2009.
(c)This section shall be effective July 1, 2007. The term
"durable medical goods" as used in this article means "durable
medical equipment" as defined in section two, article fifteen-b of
this chapter.
NOTE: The purpose of this bill is to make a technical correction in order that §11-15-9i conforms to the Streamlined Sales and Use Tax Agreement and making a technical change to the application of the term "durable medical equipment."
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
Bill Title: Relating to definition of "durable medical equipment"
Spectrum: Partisan Bill (Democrat 2-0)
Status: (Introduced - Dead) 2011-01-31 - To Health and Human Resources [SB354 Detail]
Download: West_Virginia-2011-SB354-Introduced.html
A BILL to amend and reenact §11-15-9i of the Code of West Virginia, 1931, as amended, relating to the definition of the term "durable medical equipment".
Be it enacted by the Legislature of West Virginia:
That §11-15-9i of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.
§11-15-9i. Exempt drugs, durable medical
(a) Notwithstanding any provision of this article, article fifteen-a or article fifteen-b of this chapter, the purchase by a health care provider of drugs, durable medical
(b) For purposes of this exemption, "health care provider" means any person licensed to prescribe drugs, durable medical
(c)
NOTE: The purpose of this bill is to make a technical correction in order that §11-15-9i conforms to the Streamlined Sales and Use Tax Agreement and making a technical change to the application of the term "durable medical equipment."
Strike-throughs indicate language that would be stricken from the present law, and underscoring indicates new language that would be added.
