754.06 STATE AND LOCAL SALES AND USE TAX BASES.

The taxable base of the taxes imposed by Sections 754.03 and 754.04 shall be identical to the sales and use tax base of this State except as provided in Section 754.07, unless otherwise prohibited by federal law as required by W.Va. Code §11-15B-34.

(Ord. 13-14. Passed 12-18-14.)

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