§ 781.06 STATE AND LOCAL TAX BASES.
   The taxable base of the taxes imposed by §§ 781.03 and 781.04 of this article shall be identical to the sales and use tax base of this state except as provided in § 781.07 of this article, unless otherwise prohibited by federal law, as required by W.Va. Code § 11-15B-34.
(Ord. 2020-04, passed 12-8-2020)