§ 10-82. Exemptions

Latest version.

The establishment, operation or maintenance of stores by the following shall be exempt from the license tax imposed by this article:

(1) The United States of America, the State of West Virginia and its political subdivisions;

(2) Religious and charitable organizations;

(3) Any persons engaged within this state in the business of producing agricultural products who, individually or collectively, sell in such store only agricultural products which they have produced.

(Code 1979, § 12-39)

refstatelaw

For corresponding provisions of state store licensing law as of January 1, 1970, see W. Va. Code, prior § 11-13A-4.

                    
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