West Virginia Sales Tax on Occasional Sales West Virginia: Sales Tax Handbook

West Virginia:

Are Occasional Sales subject to sales tax?

While West Virginia's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of occasional sales in West Virginia, including motor vehicles. To learn more, see a full list of taxable and tax-exempt items in West Virginia.

General Occasional Sales
In the state of West Virginia, this includes exemption provisions for a retailer selling property, so long as the transaction is not in the regular course of business.

Motor Vehicles
Sales of motor vehicles are exempt from the sales tax in West Virginia.

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Source: http://www.salestaxhandbook.com/west-virginia/sales-tax-taxability/occasional-sales