West Virginia Code 11-15B-34 – State and local sales and use tax bases
(a) General. — The tax base of a local jurisdiction that levies a local sales or use tax pursuant to authority granted by the Legislature shall be identical to the sales and use tax base of this state, unless otherwise prohibited by federal law, except as provided in subsection (b) of this section.
Terms Used In West Virginia Code 11-15B-34
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Seller: means any person making sales, leases or rentals of personal property or services. See West Virginia Code 11-15B-2
- State: means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. See West Virginia Code 11-15B-2
- Tax: includes all taxes levied under articles fifteen and fifteen-a of this chapter and additions to tax, interest and penalties levied under article ten of this chapter. See West Virginia Code 11-15B-2
- Use tax: means the tax levied under article fifteen-a of this chapter. See West Virginia Code 11-15B-2
(b) Exceptions. —
This section does not apply to sales or use taxes levied on: (1) The wholesale sale of gasoline or special fuel to power motor vehicles, aircraft, locomotives, or watercraft or to electricity, piped natural or artificial gas or other fuels delivered by the seller, which local jurisdictions are prohibited from taxing; or (2) the retail sale or transfer of motor vehicles, aircraft, watercraft, modular homes, manufactured homes or mobile homes.