{"data":{"id":"us-wv/w.-va.-code-11-15-9f","jurisdiction":"us-wv","citation":"W. Va. Code § 11-15-9f","heading":"Exemption for sales and services subject to special district excise tax.","body":"Notwithstanding any provision of this article to the contrary, any sale or service upon which a special district excise tax is paid, pursuant to the provisions of section twelve, article twenty-two, chapter seven of this code, section eleven, article thirteen-b, chapter eight of this code, or section twelve, article thirty-eight, chapter eight of this code is exempt from the tax imposed by this article: Provided, That the special district excise tax does not apply to sales of gasoline and special fuel.","path":["CHAPTER 11. TAXATION.","ARTICLE 15. CONSUMERS SALES AND SERVICE TAX."],"source_url":"https://code.wvlegislature.gov/11-15-9F/","current_through":"as of 2026-08-03; contains at least the enactments of the 2026 Regular Session","vintage":"","retrieved_at":"2026-09-06T00:21:54Z","sha256":"a19665c166bfd5875a9e5b6c269f951ae3cf48a5b395b4ed388e7cf84cd3659a","source_id":"us-wv","stale":true,"prev":"us-wv/w.-va.-code-11-15-9e","next":"us-wv/w.-va.-code-11-15-9g"},"notice":"GroundRules: Original legal text. Not legal advice."}