West Virginia – Medical Goods Dispensed Upon Prescription Sales and Use Tax Exemptions Explained


The purchase of drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment, or prevention of injury or disease is exempt from the consumers’ sales and use tax under the following circumstances:

The purchase of drugs, mobility enhancing equipment and prosthetic devices to be dispensed upon prescription and intended for the use in the diagnosis, cure, mitigation, treatment, or prevention of injury or disease shall be exempt from the consumers’ sales and use tax.

Until June 30, 2016, the exemption for durable medical equipment set forth by W. Va. Code §11-15-9i (2011) can be asserted by health care providers and individuals who purchase durable medical equipment to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease when the durable medical equipment is used.

Between July 1, 2016 and June 30, 2018, the exemption for durable medical equipment set forth by W. Va. Code §11-15-9i (2011) is only available to individuals who purchase durable medical equipment to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease when the durable medical equipment is used.

 Exclusively by the purchaser or another individual,

 Predominantly in his or her home environment.

After July 1, 2018, the exemption for durable medical equipment set forth by W. Va. Code §11- 15-9i (2011) can be asserted by health care providers and individuals who purchase durable medical equipment to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment or prevention of injury or disease when the durable medical equipment is used.

Effective June 4, 2019, the sale and installation of mobility enhancing equipment in vehicles for the use by a person with physical disabilities is exempt from the consumers’ sales and use tax.

For assistance or additional information, you may call a Taxpayer Service Representative at: 1-800-WVA-TAXS (1-800-982-8297) Or visit our website at: www.tax.wv.gov File and pay taxes online at: https://mytaxes.wvtax.gov Email questions to: taxhelp@wv.gov


For more information: TSD-425

West Virginia State
Revised May 2020