West Virginia State Tax Department Revises Streamlined Sales and Use Tax Taxability Matrix

West Virginia's revised matrix states that pursuant to enrolled committee substitute for Senate Bill 421, the consumers sales tax exemption for durable medical equipment, oxygen delivery equipment, kidney dialysis equipment, and enteral feeding systems is suspended with regard to health care provider purchases.

However, the exemption is allowed for home user purchases. This is change is effective from July 1, 2016 through July 1, 2018.

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