This bill proposes the addition of a new article to the Code of West Virginia, specifically Article 29, which establishes an excise tax on manufacturers and distributors of opioid drugs and their derivatives, as well as substances classified as Schedule II drugs. The tax is set at one cent for every 100 pills sold, multiplied by the number of overdose deaths reported in the state for the most recent year. The Department of Health's Epidemiology Division will provide the necessary data on overdose deaths by December 1st each year, and the Tax Commission will notify pharmacies of the tax amount to be assessed.

The bill mandates that licensed pharmacies in West Virginia collect and remit this tax to the Tax Commissioner, with the proceeds directed to the Ryan Brown Addiction Prevention and Recovery Fund. Importantly, the bill prohibits pharmaceutical manufacturers, distributors, or pharmacies from passing the cost of this excise tax onto patients. The overall aim of the legislation is to generate funding for drug addiction and prevention programs in response to the opioid crisis in the state.

Statutes affected:
Introduced Version: 11-29-1