The sales tax rate in West Virginia is 6%. Counties and cities can charge an additional local sales tax of up to 1%, for a maximum possible combined sales tax of 7%.
Goods subject to sales tax in West Virginia include physical items like furniture, appliances, and vehicles. Prescription medicine, groceries and gasoline are not taxed. Some back-to-school items like clothing, school supplies, laptops, and sports equipment are sales tax-exempt during the holiday season.
West Virginia has 39 special sales tax jurisdictions with local sales taxes in addition to the state sales tax. It has a higher state sales tax than 67.3% of states and was the first state to enact a sales tax in 1921. Raw food and groceries are subject to a reduced 3% sales tax rate, and prescription drugs are completely sales tax-exempt.
Churches in West Virginia are not required to collect sales tax on services provided by child care centers, but must pay sales or use tax on purchases used in providing child care services.
The sales tax also applies to prepared food, hotel rooms, entertainment admissions, and more. Delaware, Montana, New Hampshire, and Oregon do not have a state sales tax on clothing or other goods.
Question: Does West Virginia charge sales tax on food?
No, West Virginia doesn’t collect sales tax on most prescription drugs and groceries. Necessities like groceries, clothing, and drugs are exempt from the sales tax or charged at lower rates in most states.
Question: What items are not taxed in WV?
Prescription medicine, groceries and gasoline are not taxed in West Virginia. Some back-to-school items like clothing, school supplies, laptops, and sports equipment are exempt from sales tax during the holiday season. Churches in West Virginia are not required to collect sales tax on child care services but must pay sales tax on purchases used in providing such services.