Sales Tax on Clothing in West Virginia
The West Virginia (WV) state sales tax rate is currently 6%. Depending on local municipalities, the total tax rate can be as high as 7%. Certain back-to-school items are exempt from sales tax during the holiday, such as clothing, school supplies, school instructional materials, laptops and tablets, and sports equipment. Clothing priced at $125 or less is tax exempt during the West Virginia Sales Tax Holiday. Tax-free clothing in WV includes items like t-shirts, jeans, jackets, blouses, dresses, and more. Footwear is also usually exempt.
Sales Tax Exemptions and Rates
Groceries and most prescription drugs are exempt from sales tax in West Virginia. The base state sales tax rate is 6%, with local tax rates ranging from 0% to 1%, making the total sales tax range 6% to 7%. During the holiday, back-to-school items like clothing, school supplies, laptops, and sports equipment are exempt from sales tax. Prepared food items remain taxable at 6% if heated by the seller and ready to eat.
Sales Tax Exceptions in West Virginia
Goods subject to sales tax include physical property like furniture, appliances, and vehicles. Prescription medicine, groceries, and gasoline purchases are exempt from sales tax. The sales tax has a complementary use tax. Local tax rates in Fairmont total 6%.
Other Tax Considerations
West Virginia’s 6% sales tax rate has various exceptions. The state income tax system has five brackets ranging from 3% to 6.5%. Retirement income is partially taxed in West Virginia.