West Virginia Sales Tax Exemptions / Tax Free Items West Virginia: Sales Tax Handbook

West Virginia:

What purchases are exempt from the West Virginia sales tax?

While the West Virginia sales tax of 6.00% applies to most transactions, there are certain items that may be exempt from taxation. This page discusses various sales tax exemptions in West Virginia.

Sales Tax Exemptions in West Virginia

In West Virginia, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers.

There are many exemptions to the state sales tax. For instance, advertising, contracting, services provided by daycares and college room and board are all exempt from sales tax. Also exempt is contracting services , so long as it is constructing, altering, repairing, decorating, or improving a real property, and certain medical paraphernalia, such as drugs, durable medical goods, prescribed prosthetic devices, and mobility enhancing equipment.

Many states have special, lowered sales tax rates for certain types of staple goods - such as groceries, clothing and medicines. Restaurant meals may also have a special sales tax rate. Here are the special category rates for West Virginia:


Clothing

  6.%

Groceries

  EXEMPT

Prepared Food

  6.%

Prescription Drugs

  EXEMPT

OTC Drugs

  6.%

These categories may have some further qualifications before the special rate applies, such as a price cap on clothing items. Groceries are generally defined as "unprepared food", while pre-prepared food may be subject to the restaurant food tax rate.

Candy and soda may be included or excluded from any preferential tax rate depending on whether or not the state considers them to be a "grocery":


Is candy taxable in West Virginia? Candy is NOT considered a grocery in West Virginia
Is soda taxable in West Virginia? Soda is NOT considered a grocery in West Virginia

Are services, shipping, installation, etc taxable in West Virginia?

The taxability of transactions involving services, shipping, and installation of tangible goods can be slightly complicated with various laws applying to slightly different situations. To learn more about how these transactions, and other more complicated situations, are subject to the West Virginia sales tax see the West Virginia sales taxability FAQ page.


Other tax-exempt items in West Virginia

This table lists a number of additional categories of goods and services that are exempt from West Virginia's sales tax. For a list that also shows taxable items, see the list of taxable and nontaxable items in West Virginia.

Category Exemption Status
Food and Meals
Grocery Food EXEMPT *
Leases and Rentals
Motor Vehicles EXEMPT *
Manufacturing and Machinery
Machinery EXEMPT
Raw Materials EXEMPT
Utilities & Fuel EXEMPT *
Medical Goods and Services
Medical Devices EXEMPT *
Medical Services EXEMPT
Occasional Sales
General Occasional Sales EXEMPT *
Motor Vehicles EXEMPT
Optional Maintenance Contracts
Parts Purchased for Use in Performing Service Under Optional Maintenance Contracts EXEMPT
Software and Digital Products
Digital Products EXEMPT
Trade-Ins
General Trade-Ins EXEMPT

* See notes in category taxability page for details



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