§ 110.106 EXCEPTIONS.

   The taxes imposed by this subchapter do not apply to:

   (A)   The sale or use of motor fuel, as defined in W.Va. Code Ch. 11, Art. 14c, as amended;

   (B)   The sale or use of motor vehicles upon which the tax imposed by W.Va. Code § 11-15-3c, as amended, is paid;

   (C)   The purchase or use of any tangible personal property, custom software or service that the city is prohibited from taxing under the laws of this state or of the United States;

   (D)   The sales tax imposed by § 110.102 does not apply to any transaction that is exempt from the tax imposed by W.Va. Code Ch. 11, Art. 15; and

   (E)   The use tax imposed by § 110.103 does not apply to any purchase upon which the sales tax imposed by § 110.102 has been paid.

(1991 Code, § 6-58) (Ord. 248, passed 12-7-2017)