776.06 STATE AND LOCAL TAX BASES.

The taxable base of the taxes imposed by Sections 776.03 and 776.04 of this article shall be identical to the sales and use tax base of this State except as provided in Section 776.07 of this article, unless otherwise prohibited by federal law, as required by W. Va. Code 11-15B-34.

(Ord. 555. Passed 12-4-23.)

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