W. Va. Code R. § 110-15-98
Current through Register Vol. XLI, No. 50, December 13, 2024
Section 110-15-98 - Medical Laboratories98.1. 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.W. Va. Code R. § 110-15-98