796.06 STATE AND LOCAL SALES AND USE TAX BASES.

The taxable base of the taxes imposed by Section 796.03 and 796.04 of this article shall be identical to the sales and use tax base of this state except as provided in Section 796.07 of this article unless otherwise prohibited by federal law as required by W. Va. Code § 11-15B- 34. (Ord. 14644. Passed 12-16-14.)

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