Exceptions.
Charleston, W. Va., City Code § 111-7
in effectSec. 111-7. - Exceptions.
The taxes imposed by this chapter do not apply to:
(1) The sale or use of motor fuel, as defined in article fourteen-c, chapter eleven of the Code of West Virginia, 1931, as amended, upon which the tax imposed by that article is collected.
(2) The sale or use of motor vehicles upon which the tax imposed by section three-c, article fifteen, chapter eleven of the Code of West Virginia, 1931, as amended, is paid.
(3) The purchase or use of any tangible personal property, custom software or service that the city is prohibited from taxing under the laws of this state.
(4) The tax imposed by section 111-3 does not apply to any transaction that is exempt from the tax imposed by article fifteen, chapter eleven of the Code of West Virginia.
(5) The tax imposed by section 111-4 does not apply to any purchase upon which the tax imposed by section 111-3 has been paid.
(Bill No. 7577, § 1, 5-20-2013)
Source: City of Charleston, West Virginia, City Code and City Charter (Municode Library, library.municode.com)URL: https://library.municode.com/wv/charleston/codes/code_of_ordinances?nodeId=PTIICOOR_CH111COSAUSTA_S111-7EXFetched: 11/7/2026