West Virginia: Sales Tax Handbook
West Virginia Sales Tax Rate
|State Sales Tax||Local Sales Tax Range||Average Local Tax||Average Combined Tax||Max Combined Tax|
|6.00%||0.00% - 1.00%||0.115%||6.115%||7%|
2016 West Virginia Sales Tax Handbook
West Virginia Table of Contents
- List of Local Sales Tax Rates
- Sales Tax Calculator
- Sales Tax Exemption Certificates
- Sales Tax Info For Businessowners
- Taxable vs. Non-Taxable Purchases
- Sales Tax on Cars & Vehicles
- More Information
West Virginia's Sales Tax By The Numbers:
West Virginia has a higher-than-average state sales tax rate, but the actual sales tax rates in most West Virginia cities are lower than average when local sales taxes from West Virginia's 18 local tax jurisdictions are taken into account.
Rankings by Average State + Local Sales Tax:
Ranked 30th highest by combined state + local sales tax
Ranked 43rd highest by per capita revenue from state + local sales taxes ($688 per capita)
Rankings by State Sales Tax Only:
Ranked 7th highest by state sales tax rate
Ranked 32nd highest by per capita revenue from the statewide sales tax ($677 per capita)
Printable PDF West Virginia Sales Tax Datasheet
West Virginia has a statewide sales tax rate of 6.00%, which has been in place since 1933.
Municipal governments in West Virginia are also allowed to collect a local-option sales tax that ranges from 0.00% to 1.00% across the state, with an average local tax of 0.115% (for a total of 6.115% when combined with the state sales tax). The maximum local tax rate allowed by West Virginia law is 1.00%. You can lookup West Virginia city and county sales tax rates here.
This page provides an overview of the sales tax rates and laws in West Virginia. If you are a business owner and need to learn more about things like getting a sales tax permit, filing a sales tax return, or making tax-exempt purchases for resale see the West Virginia Sales Tax Handbook's Table of Contents above.
What is exempt from sales taxes in West Virginia?
Many states have special sales tax rates that apply to the purchase of certain types of goods, or fully exempt them from the sales tax altogether. Here's how West Virginia taxes five types of commonly-exempted goods:
For more details on what types of goods are specifically exempt from the West Virginia sales tax see West Virginia sales tax exemptions. To learn more about what types of transactions are subject to the sales tax to begin with, see what purchases are taxable in West Virginia? Taxation of vehicle purchases in particular are discussed in the page about West Virginia's sales tax on cars.
Are services subject to sales tax in West Virginia?
"Goods" refers to the sale of tangible personal property, which are generally taxable. "Services" refers to the sale of labor or a non-tangible benefit. In West Virginia, services are taxable unless specifically exempted.
About the West Virginia Sales Tax
In the state of West Virginia, the state has a very simple sales tax rate. The state incurs a base state sales tax, in addition to county taxes or local city taxes, which will vary significantly depending on which jurisdiction you are in. These local tax rates would be in addition to the state rate.
Is the West Virginia Sales Tax Destination-Based or Origin-Based?
West Virginia is a destination-based sales tax state, which means that sales tax rates are determined by the location of the buyer when the transaction is completed. This means that, for orders placed via the internet/mail by a customer within West Virginia from a West Virginia vendor, the vendor must collect a sales tax rate applicable at the buyer's address (including any applicable local sales taxes). This can significantly increase the complication of filing your sales tax return, because different sales tax rates must be charged to different buyers based on their location.
Is West Virginia a Streamlined Sales Tax State?
West Virginia is a member of the Streamlined Sales and Use Tax Agreement, which means that the West Virginia State Tax Department has taken significant steps to simplify West Virginia's sales tax rules and administration process.
Contact the West Virginia State Tax Department
The West Virginia Sales Tax is administered by the West Virginia State Tax Department. You can learn more by visiting the sales tax information website at tax.wv.gov.
Phone numbers for the Sales Tax division of the State Tax Department are as follows:
- Local Phone: (304) 558-3333
- Toll-Free Phone: (800) 982-8297
Learn More: Our Book Recommendations
If you would like to learn more about how to manage your West Virginia sales taxes, we recommend the following books:
Simplify West Virginia sales tax compliance! We provide sales tax rate databases for businesses who manage their own sales taxes, and can also connect you with firms that can completely automate the sales tax calculation and filing process. Click here to get more information.
West Virginia Sales Tax Rates by Zip Code:
Need an updated list of West Virginia sales tax rates for your business? Download our West Virginia sales tax database!