WEST VIRGINIA CODE
WVC 11 - 17 - 4 A
§11-17-4a. No tobacco products tax by municipalities or other
governmental subdivisions.
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.
Note: WV Code updated with legislation passed through the 2012 1st Special Session