W. Va. Code R. § 110-15-92

Current through Register Vol. XLI, No. 24, June 14, 2024

Section 110-15-92 - Drugs

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.

W. Va. Code R. § 110-15-92