§ 34.51 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 Chapter 11, Article 14-c;

   (B)   The sale or use of motor vehicles upon which the tax imposed by W. Va. Code Chapter 11, § 3-c, Article 15, 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 § 34.47 of this subchapter does not apply to any transaction that is exempt from the tax imposed by W. Va. Code Chapter 11, Article 15; and

   (E)   The use tax imposed by § 34.48 of this subchapter does not apply to any purchase upon which the sales tax imposed by § 34.47 has been paid.

(Ord. passed 11-27-2018)