§ 31.19  STATE AND LOCAL TAX BASES.
   The taxable base of the taxes imposed by § 31.17 of this chapter shall be identical to the sales and use tax base of the state, except as provided in § 31.20 of this chapter, unless otherwise prohibited by federal law, as required by W.Va. Code § 11-15B-34.
(Ord. passed 11-12-2019)