West Virginia Code § 47-19-1

Items designed or marketed for use with controlled substances; license
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required.
It shall be unlawful for any person or persons as principal, clerk, agent or servant to sell any
items, effect, paraphernalia, accessory or thing which is designed or marketed for use with
controlled substances, as defined in chapter sixty-a of this code, without obtaining a license
therefor from the State Tax Commissioner. Such licenses shall be in additione to any or all
other licenses held by applicant. The fee for such license shall be $150.

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