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The publication explains applicable tax forms and the types of health care covered, listing sixteen service categories with their respective tax rates. It also describes an additional Severance and Business Privilege Tax for specific behavioral health and community care services, including a $500 annual exemption and guidance on how gross receipts may be reported and deducted.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":21,"@type":70,"position":76},"https://docshare.wps.com/template/invoices/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/west-virginia-broad-based-health-care-related-taxes-publication-tsd-402/302646/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/west-virginia-broad-based-health-care-related-taxes-publication-tsd-402/302646.png","ImageObject",442,249,{"name":88,"@type":89},"Olivia Brown","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"How is the West Virginia Broad Based Health Care Tax calculated?","Question",{"text":108,"@type":109},"It is based on gross receipts from furnishing covered health care services and related items within West Virginia.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What services are subject to the Broad Based Health Care Tax, and what are the rates?",{"text":113,"@type":109},"Sixteen types of health care are listed, each with an applicable rate (for example, ambulatory surgical centers at 1.75% and emergency ambulance services at 5.50%).",{"name":115,"@type":106,"acceptedAnswer":116},"What rules apply to the Severance and Business Privilege Tax for behavioral health and community care services?",{"text":117,"@type":109},"The tax rate is 5% of gross receipts from the specified services, with an annual $500 exemption for each taxpayer, and guidance on deductions and reporting of gross receipts.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302646,1790507055,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":20,"category_name":21,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","West Virginia Tax Commission  \nPublication TSD-402 (Rev. March, 1998)  \nWEST VIRGINIA BROAD BASED HEALTH CARE RELATED TAXES  \nThe State of West Virginia imposes certain special taxes on those persons who provide health care related services within the State. The measure of the taxes is gross receipts (accounts received or receivable) from the provision of various health care services and sales of related items within West Virginia. This publication is meant to be a source of general information and is not a substitute for tax laws or regulations.  \nWest Virginia Broad Based Health Care Tax (Form \\#WV/HCP-3A)  \n(W. Va. Code §11-27)  \nThe West Virginia Broad Based Health Care Tax is imposed on sixteen (16) different types of health care. The following is a list of services and the applicable rate of tax:  \nAmbulatory Surgical Centers ........................................................................ 1.75%  \nChiropractors ................................................................................................ 1.75%  \nDentists ........................................................................................................ 1.75%  \nEmergency Ambulance Services .................................................................. 5.50%  \nIndependent Laboratory or X-ray services ..................................................... 5.00%  \nInpatient Hospitals ........................................................................................ 2.50%  \nIntermediate Care Facility for the Mentally Retarded .................................... 5.50%  \nNursing Homes ............................................................................................. 5.50%  \nNurses .......................................................................................................... 1.75%  \nOpticians ...................................................................................................... 1.75%  \nOptometrists ................................................................................................. 1.75%  \nOutpatient Hospitals ..................................................................................... 2.50%  \nPhysicians (including Psychiatrists) .............................................................. 2.00%  \nPodiatrists .................................................................................................... 1.75%  \nPsychologists ............................................................................................... 1.75%  \n*Therapists ................................................................................................... 1.75%  \n* Where a license to practice therapy specialty is required bylaw. Includes physical therapy, occupational therapy, speech therapy, respiratory therapy, audiological services, rehabilitative specialist, and, as of June 30, 1998, massage therapists.  \nWest Virginia Severance and Business Privilege Tax (Form \\#WV/SEV-401H)  \n(W. Va. Code §11-13A)  \nThe West Virginia Severance and Business Privilege Tax is imposed on persons providing the following health care services or sales of related items:  \nBehavioral health services; defined in W Va Code §11-13A-2(d)(1) as “health care related services provided by a behavioral health center as defined in section one [§27-2A-1], article two-a, chapter twenty-seven of this code or section one [§27-9-1], article nine of said chapter.” (W. Va. Code §27-2A-1 applies to comprehensive community mental health-mental retardation centers; W. Va. Code §27-9-1 applies to licensing of hospitals designed to contribute to the care and treatment of the mentally ill or mentally retarded, or prevention of such disorders.)  \nCommunity care services is defined in W. Va. Code §11-13A-2(d)(2) as “home and community care services furnished by a provider pursuant to an individual plan of care, which also includes senior citizens groups that provide such services, but does not include services of home health agencies","cbCaicCZ4LkDfIKg","https://ap.wps.com/l/cbCaicCZ4LkDfIKg","pdf",23097,"English","# West Virginia Broad Based Health Care Related Taxes\n## Overview and purpose\n## Broad Based Health Care Tax (Form #WV/HCP-3A)\n## Severance and Business Privilege Tax (Form #WV/SEV-401H)\n## Definition of gross receipts","[{\"question\":\"How is the West Virginia Broad Based Health Care Tax calculated?\",\"answer\":\"It is based on gross receipts from furnishing covered health care services and related items within West Virginia.\"},{\"question\":\"What services are subject to the Broad Based Health Care Tax, and what are the rates?\",\"answer\":\"Sixteen types of health care are listed, each with an applicable rate (for example, ambulatory surgical centers at 1.75% and emergency ambulance services at 5.50%).\"},{\"question\":\"What rules apply to the Severance and Business Privilege Tax for behavioral health and community care services?\",\"answer\":\"The tax rate is 5% of gross receipts from the specified services, with an annual $500 exemption for each taxpayer, and guidance on deductions and reporting of gross receipts.\"}]","West Virginia Broad Based Health Care Related Taxes - Publication TSD-402 | PDF",1789794824]