West Virginia Sales Tax on Services West Virginia: Sales Tax Handbook

West Virginia:

Are Services 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 services in West Virginia, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in West Virginia.

Janitorial Services
In the state of West Virginia, janitorial services which are performed on or in connection with new construction, reconstruction, alteration, expansion, or remodeling of a building are considered to be exempt.

Transportation Services
In the state of West Virginia, businesses which are regulated by the Public Service Commission are considered to be exempt.

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