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

West Virginia sales tax rate changes, July 2018

  • Apr 27, 2018 | Gail Cole

change, sales tax rates, west virginia

The state of West Virginia levies a relatively high state sales and use tax at 6 percent, but there are few local sales taxes. In fact, of the more than 230 municipalities in the state, local sales and use tax is imposed in fewer than 40 of them.

That will change July 1, 2018, when a 1 percent municipal sales and use tax will take effect in the following municipalities, bringing their combined rate to 7 percent:

  • Athens
  • Davis
  • Elizabeth
  • Elkins

According to the West Virginia State Tax Department, all vendors and sellers that do business in a municipality with local tax must collect and remit it in addition to the state sales tax. This includes out-of-state sellers that do any of the following:

  • Have an office, warehouse, or other place of business in the municipality (directly or through a subsidiary)
  • Have an agent, salesperson, service provider, or other representative in the municipality either permanently or temporarily and operating under the authority of the retailer or its subsidiary for any purpose
  • Perform taxable services in the municipality
  • Ship or delivery tangible personal property to locations in the municipality

For more details, see the West Virginia State Tax Department.

Sales tax automation software simplifies sales tax compliance, especially for businesses selling in multiple municipalities or states. Learn more.

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.