The taxes imposed by this article do not apply to:
(a) The sale or use of motor fuel, as defined in section fourteen-c, article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended, upon which the tax imposed by that article is collected (11-15-14c).
(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 (11-15-3c).
(c) The purchase of any exempt drugs, durable medical goods, mobility enhancing equipment and prosthetic devices, as set out in West Virginia Code section nine-i, article fifteen, chapter eleven (11-15-9i).
(d) The sale or use of food and food ingredients as set out in section three-a, article fifteen, chapter eleven (11-15-3a). Provided however, commensurate with West Virginia Code section three-b, article fifteen, chapter eleven, (11-15-3b) taxes imposed by Article 754 will apply to prepared food, food sold through vending machines and soft drinks defined in article fifteen-b, chapter eleven of the West Virginia Code and will continue to be taxed at the general rate set out in Sections 754.03 or 754.04 as may apply.
(e) The purchase or use of any tangible personal property, custom software or service that the City is prohibited from being taxed under the laws of this State.
(f) The exceptions specifically enumerated in subdivision six, subsection-k, section five-a, article one, chapter eight (8-1-5a(k)(6)).
(g) Any other exception specifically set out in article fifteen, chapter eleven of the West Virginia Code.
(h) The tax imposed by Section 754.03 does not apply to any transaction that is exempt from the tax imposed by article fifteen, chapter eleven of the West Virginia Code.
(Ord. 13-14. Passed 12-18-14.)