(A) A person or entity is entitled to a credit against the municipal use. Tax herein imposed on the use of a particular item of tangible personal property, custom software, or services equal to the amount, if any, of sales tax lawfully paid to another municipality for the acquisition of the property or service; provided, the amount of credit allowed shall not exceed the amount of municipal use tax imposed on the use of the property or service in the city.
(B) For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MUNICIPALITY. A municipality, as defined in W. Va. Code 8-1-2, or a comparable unit or entity of local government in another state.
SALES TAX. Includes a sales tax or compensating use tax lawfully imposed on the use of tangible personal property, custom software, or a service by the municipality or county, as appropriate, in which the sale or use occurred.
STATE. Includes the 50 states of the United States and the District of Columbia, but does not include any of the several territories organized by Congress.
(C) No credit is allowed under this subchapter for payment of any sales or use taxes imposed by this state or any other state.
(Ord. passed - -2017)