§ 35.046 EXCEPTIONS.

   The taxes imposed by this subchapter do not apply to:

   (A)   The sale or use of motor fuel, as defined in W. Va. Code Article 11-14C, as amended;

   (B)   The sale or use of motor vehicles upon which the tax imposed by W. Va. Code § 11-15-3c, as amended, is paid;

   (C)   The purchase or use of any tangible personal property, custom software, or service that the town is prohibited from taxing under the laws of this state or of the United States;

   (D)   The sales tax imposed by § 35.042 of this subchapter does not apply to any transaction that is exempt from the tax imposed by W. Va. Code Article 11-15; or

   (E)   The use tax imposed by § 35.043 of this subchapter does not apply to any purchase upon which the sales tax imposed by § 35.042 of this subchapter has been paid.

(Ord. 19-002, passed 5-13-2019)