West Virginia Code 15-1H-5 – Sales to be tax exempt
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Any sales of goods made by a canteen or snack bar facility on a state reservation or state training facility under the jurisdiction of the Adjutant General are exempt from the payment of state consumers sales taxes pursuant to the provisions of article fifteen, chapter eleven of this code.
Terms Used In West Virginia Code 15-1H-5
- 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.
- State: when applied to a part of the United States and not restricted by the context, includes the District of Columbia and the several territories, and the words "United States" also include the said district and territories. See West Virginia Code 2-2-10