756.05 STATE AND LOCAL SALES AND USE TAX BASES.

The taxable base of the taxes imposed by Section 756.02 and 756.03 of this article shall be identical to the sales and use tax base of this State except as provided in Section 756.06 of this article unless otherwise prohibited by federal law as required by W.Va. Code 11-15B-34.
(Ord. 2014-25. Passed 12-18-14.)

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