West Virginia Code 11-27-12 – Imposition of tax on providers of nursing services
(a) Imposition of tax. — For the privilege of engaging or continuing within this state in the business of providing nursing services, there is hereby levied and shall be collected from every person rendering such service an annual broad-based health care related tax.
Terms Used In West Virginia Code 11-27-12
- Broad-based health care related tax: means a broad-based health care related tax as defined in Section 1903 of the Social Security Act, including a health-care related tax for which a waiver from the broad-based or uniformity requirements has been granted and is in effect by the federal Centers for Medicare and Medicaid Services pursuant to the provisions of Section 1903 of the Social Security Act and implementing regulations. See West Virginia Code 11-27-3
- Business: includes all health care activities engaged in, or caused to be engaged in, with the object of gain or economic benefit, direct or indirect, and whether engaged in for profit, or not for profit, or by a governmental entity. See West Virginia Code 11-27-3
- including: when used in a definition contained in this article shall not be deemed to exclude other things otherwise within the meaning of the term being defined. See West Virginia Code 11-27-3
- Person: means any individual, partnership, association, company, corporation or other entity engaging in a privilege taxed under this article. See West Virginia Code 11-27-3
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10
- Tax: means any tax imposed by this article and, for purposes of administration and collection of such tax, includes any interest, additions to tax or penalties imposed with respect thereto under article 10 of this chapter. See West Virginia Code 11-27-3
- Taxpayer: means any person subject to any tax imposed by this article. See West Virginia Code 11-27-3
- This state: means the State of West Virginia. See West Virginia Code 11-27-3
(b) Rate and measure of tax. — The tax imposed in subsection (a) of this section shall be one and three-fourths percent of the gross receipts derived by the taxpayer from furnishing nursing services in this state.
(c) Definitions. —
(1) "Gross receipts" means the amount received or receivable, whether in cash or in kind, from patients, third-party payors and others for nursing services furnished by the provider, including retroactive adjustments under reimbursement agreements with third-party payors, without any deduction for any expenses of any kind: Provided, That accrual basis providers shall be allowed to reduce gross receipts by their contractual allowances, to the extent such allowances are included therein, and by bad debts, to the extent the amount of such bad debts was previously included in gross receipts upon which the tax imposed by this section was paid.
(2) "Contractual allowances" means the difference between revenue (gross receipts) at established rates and amounts realizable from third-party payors under contractual agreements.
(3) "Nursing services" means all nursing acts performed by a registered or practical nurse entitled to provide nursing services in this state, including services of nurse-midwives, nurse practitioners and private duty nurses.
(d) Effective date. — The tax imposed by this section shall apply to gross receipts received or receivable by providers after May 31, 1993.