777.07 EXCEPTIONS.

   The taxes imposed by this Article shall not apply to:

   (a)    The sale or use of motor fuel, as defined by West Virginia Code Chapter 11, Article 14c, as amended.

   (b)    The sale or use of motor vehicles upon which the tax imposed by West Virginia Code Chapter 11, Article 15, Section 3c, as amended, is paid.

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

   (d)    The sales tax imposed by Section 777.03 does not apply to any transaction that is exempt from the tax imposed by West Virginia Code Chapter 11, Article 15.

   (e)    The use tax imposed by Section 777.04 does not apply to any purchase upon which the sale tax imposed by Section 777.03 has been paid.

      (Passed 12-2-21.)