Avalara Taxrates > Blog > Sales Tax Rate Changes > West Virginia sales tax rate changes, January 2018 - Avalara

West Virginia sales tax rate changes, January 2018

  • Dec 6, 2017 | Gail Cole

 Several local tax changes will take effect in West Virginia on January 1, 2018.

Several local sales and use tax rate changes are set to take effect in West Virginia on Jan. 1, 2018. Wayne and Weston will both impose a 1 percent local sales and use tax, for a combined state and local tax rate of 7 percent. White Hall will impose a 0.5 percent sales and use tax, for a combined rate of 6.5 percent.

Close to 40 municipalities in West Virginia impose a local sales and use tax. The West Virginia State Tax Department administers municipal sales and use tax for most of these municipalities, while local tax authorities administer local taxes for the rest. A list of municipalities with local taxes administered by the state is available here.

Who must collect and remit local sales tax?

All vendors located within the boundaries of a municipality are required to collect and remit tax on sales occurring there. In addition, tax must be collected by vendors located outside the municipality that:

  • Have a distribution center, office, or other place of business within the municipality
  • Have a temporary or permanent agent, canvasser, representative, salesperson, or service provider in the municipality
  • Perform taxable services in the municipality
  • Ship or delivery tangible personal property to locations in the municipality

Additional details are available from the West Virginia State Tax Department.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.