In an effort to fund substance abuse and prevention programs, House Bill 4889 creates a 10 cents tax on each opium and opiate Schedule II drug sold to pharmacies in this state to fund drug treatment programs through the Ryan Brown Addiction Prevention and Recovery Fund.
The tax is imposed on every pharmaceutical manufacturer or distributor selling Schedule II drugs to licensed pharmacies in this state.
The pharmacies licensed and doing business in the State of West Virginia shall collect and remit the tax to the Tax Commissioner.
No pharmaceutical manufacturer, distributor or pharmacy may pass on as a cost or otherwise collect this excise tax from the patient.
Each pharmacy shall periodically remit the tax collected to the Tax Commissioner pursuant to legislative or interpretative rules as promulgated for the tax’s collection by the Commissioner to be deposited by the Commissioner upon collection, all moneys collected shall be deposited in the Ryan Brown Addiction Prevention and Recovery Fund.