The West Virginia State Tax Department has issued a notice stating that receipts from the Federal Employees Health Benefits Program (FEHBP) will be taxable under the health care provider tax. This release is consistent with an August 7th decision by the United States Court of Appeals for the Fourth Circuit that found that health care providers were subject to the tax. FEHBP receipts are taxable for services rendered on or after March 1, 2004. (Notice, West Virginia State Tax Department, December 14, 2004)