A tax of 1 cent is levied for every 16 and 9 ounces of coke sold in a store.

11-19-2. Excise tax on bottled soft drinks, syrups and dry mixtures; disposition thereof. For the purpose of providing revenue for the construction, maintenance and operation of a four-year school of medicine, dentistry and nursing of West Virginia University, an excise tax is hereby levied and imposed on and after midnight of the last day of […]

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