West Virginia Code 11-17-4a – No tobacco products tax by municipalities or other governmental subdivisions
Current as of: 2023 | Check for updates
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No municipality or governmental subdivision shall levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with section four, article twelve of this chapter.
Terms Used In West Virginia Code 11-17-4a
- Sale: means selling, exchange, transfer of title, barter, gift, offer for sale or distribution or disposition of cigarettes or other tobacco products. See West Virginia Code 11-17-2
- Tobacco product: includes cigarettes and any other tobacco product. See West Virginia Code 11-17-2