Rituximab (Rituxan and MabThera) is a drug used to treat rheumatoid arthritis that has not improved with other types of medications, as well as certain forms of vasculitis. It works by turning off a part of the immune system that is not working properly in autoimmune diseases.
For the purpose of this sales tax exemption, âdirectlyâ means having an immediate effect on an item or in an activity, without an intervening, ancillary or prior effect.
All sales of goods and services are presumed subject to Sales & Use Tax unless an exemption is clearly provided. Sales Tax is imposed on the sale of goods and services by the vendor at the time of purchase. Use tax is imposed on the use of goods and service in West Virginia on which applicable sales tax has not been paid. Combined Sales & Use Tax includes both State and Local Sales & Use Tax.