746.06 EXCEPTIONS.

   The taxes imposed by this article do not apply to:

   (a)   The sale or use of motor fuel, as defined in Article fourteen-c, Chapter eleven of the Code of West Virginia, 1931, as amended.

   (b)   The sale or use of motor vehicles upon which the tax imposed by Section three-c, Article fifteen, Chapter eleven of the Code of West Virginia, 1931, as amended, 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 Section 746.03 does not apply to any transaction that is exempt from the tax imposed by Article fifteen, Chapter eleven of the Code of West Virginia.

   (e)   The use tax imposed by Section 746.04 does not apply to any purchase upon which the sales tax imposed by Section 746.03 has been paid.

      (12-19-19)