No municipality or governmental subdivision shall levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with section four, article twelve of this chapter.
W. Va. Code § 11-17-4a
No tobacco products tax by municipalities or other governmental subdivisions
Known as the Tobacco Products Excise Tax Act
The act spans §§ 11–11 (29 sections).
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.