(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.
(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.
Structure West Virginia Code
Article 15B. Streamlined Sales and Use Taxes
§11-15B-2a. Streamlined Sales and Use Tax Agreement Defined
§11-15B-2b. Telecommunications Definitions
§11-15B-3. Legislative Findings
§11-15B-4. Authority to Participate in Multistate Negotiations
§11-15B-4a. Representatives to Governing Board of Streamlined Sales and Use Tax Agreement
§11-15B-5. Authority to Enter Agreement
§11-15B-6. Relationship to State Law
§11-15B-7. Agreement Requirements
§11-15B-8. Cooperating Sovereigns
§11-15B-9. Limited Binding and Beneficial Effect
§11-15B-10. Seller and Third-Party Liability
§11-15B-11. Seller Registration
§11-15B-13. Amnesty for Registration
§11-15B-14. General Sourcing Definitions
§11-15B-14a. Application of General Sourcing Rules and Exclusion From the Rules
§11-15B-15. General Transaction Sourcing Rules
§11-15B-17. Direct Mail Sourcing
§11-15B-18. Relief From Certain Liability for Purchasers
§11-15B-19. Telecommunications and Related Services Sourcing Rule
§11-15B-20. Telecommunication Sourcing Definitions
§11-15B-21. Notice for State Tax Changes
§11-15B-22. Effective Date of Rate Changes for Certain Services
§11-15B-23. Enactment of Exemptions
§11-15B-24. Administration of Exemptions
§11-15B-25. Uniform Tax Returns
§11-15B-26. Uniform Rules for Remittances of Funds
§11-15B-27. Uniform Rules for Recovery of Bad Debt
§11-15B-28. Confidentiality and Privacy Protections Under Model I
§11-15B-29. Customer Refund Procedure
§11-15B-31. Conflict; Partial Unconstitutionality
§11-15B-33. State Administration of Local Sales and Use Taxes
§11-15B-34. State and Local Sales and Use Tax Bases
§11-15B-35. Local Rate and Boundary Changes
§11-15B-36. Relief From Certain Liability for State and Local Taxes