West Virginia Sales Tax Overview
The West Virginia sales tax rate is 6%. Total tax rates range from 6% to 7%. During the annual Sales Tax Holiday, certain back-to-school purchases are exempt. Exempt items include clothing under $125, school supplies under $50, laptops/tablets under $500, and sports equipment under $150.
Tax Exemptions in West Virginia
Food purchases are exempt from sales tax in West Virginia as of July 1, 2013. However, prepared food sold heated and ready to eat remains taxable at 6%. Exceptions apply for food only repackaged or pasteurized.
Goods Subject to Sales Tax
Physical goods subject to sales tax include furniture, appliances, and vehicles. Prescription medicine, unprepared groceries, and gasoline are exempt. The sales tax has a complementary use tax.
Local Tax Rates
Local tax rates in Fairmont total 6%. Mainers have one of the highest tax burdens.
Miscellaneous Sales Tax Information
Five states do not charge sales tax on clothing purchases. However, Alaskan cities may levy local sales taxes up to 7%.