West Virginia has a state sales tax rate of 6%. Local tax rates range from 0% to 1%, making the total sales tax rate 6% to 7%.
Taxable and Exempt Items
Goods subject to sales tax include furniture, appliances, and vehicles. Groceries, medicine, and gasoline are exempt. Services provided in West Virginia are often subject to sales tax. Resellers collecting resale certificates from customers can acquire items tax-free for later resale.
Filing Sales Tax and Use Tax
Businesses file sales tax online through MyTaxes. The State Tax Department oversees collection and management of sales tax.
Use tax applies to purchases made out of state but used in West Virginia without having paid sales tax. Consumer use tax is self-assessed.
Additional Information
There are exceptions to sales tax rules for shipping charges. Questions should be directed to a tax professional familiar with West Virginia’s tax laws.