Health Care Tax

The imposition of 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.

Legislative Changes

Prior Year Forms

Current Forms

Note: The Health Care Severance Tax is terminated effective July 1, 2016. Final annual return is due August.

Healthcare Severance is an Excise Tax on behavioral health services that provide for the care and treatment of persons with mental illness, mental retardation, developmental disabilities or alcohol or drug abuse problems in an inpatient, residential or outpatient setting, including, but not limited to, habilitative or rehabilitative interventions or services and cooking, cleaning, laundry and personal hygiene services provided for such care.

Health Care Broad Based Tax is a tax for the privilege of engaging or continuing within this state in the business of providing: ambulatory surgical centers, independent laboratory of X-ray services, inpatient hospital services, intermediate care facility services for individuals with an intellectual disability, nursing facility services, and outpatient hospital services.

Acute Care Hospital Tax is a healthcare tax that is imposed on any inpatient or outpatient hospital conducting business in this state that is not: state-owned or designated facility, a nonstate - but government-owned facility such as a county or city hospital, critical access hospital-designated as a critical access hospital after meeting all federal eligibility criteria, licensed free-standing psychiatric or medical rehabilitation hospital, or a licensed long-tern acute care hospital.

File the ACT-1 through MyTaxes.