§ 35.045 STATE AND LOCAL TAX BASE.
   The taxable base of the taxes imposed by §§ 35.042 and 35.043 of this subchapter shall be identical to the sales and use tax base of this state, except as provided in § 35.046 of this subchapter, unless otherwise prohibited by federal law, as required by W. Va. Code § 11-15B-34.
(Ord. 19-002, passed 5-13-2019)