750.06 STATE AND LOCAL TAX BASES.

The taxable base of the taxes imposed by Sections 750.03 and 750.04 of this article shall be identical to the sales and use tax base of this State except as provided in Section 750.07 of this article, unless otherwise prohibited by federal law, as required by W. Va. Code § 11-15B-34.

(Ord. 315. Passed 11-15-22.)

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