West Virginia emergency rule clarifies.

An emergency rule was issued in West Virginia to clarify that durable medical goods, mobility enhancing equipment and prosthetic devices sold by prescription to or for a patient are exempt from sales and use tax after December 31, 2003. This is in response to the deletion of the definition of “drug” in W.Va. Code Sec. 11-15-2(f) without the amending W. Va. Code Sec. 11-15-9(a) (11), which caused the afore mentioned supplies to appear to be taxable. (State Tax Department, Emergency Legislative Rule, Code Sec. 110-15G-1, effective as noted above)

Posted on March 15, 2004