State sales tax rate

6%
Base state sales tax rate 6%
Local rate range 0%-1%
Total rate range 6%-7%

* While the base rate applies statewide, it’s only a starting point for calculating sales tax in West Virginia. For an accurate tax rate for each jurisdiction, add other applicable local rates on top of the base rate.

Download the West Virginia tax rate table

Need fast access to the current sales tax rates in West Virginia? Get them here. The West Virginia tax rate table includes county tax rates, city tax rates, and more in a. CSV file organized by ZIP code.

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Rate tables have their limits — a lot of them. Tax software is a better solution. Learn more.

 

 

West Virginia sales tax basics

The West Virginia (WV) state sales tax rate is currently 6%. Depending on local municipalities, the total tax rate can be as high as 7%.

Amazon.com owns and operates a customer service center in West Virginia. This physical presence, or nexus, creates a sales tax obligation for Amazon and many sellers participating in Amazon’s Seller Central and Fulfillment By Amazon (FBA) programs.

West Virginia sales tax is imposed on the retail sale or lease of tangible personal property and the furnishing of certain services. All sales and services are presumed to be subject to sales and use tax unless an exemption is clearly established. As a Streamlined Sales Tax state, West Virginia encourages out-of-state businesses without a sales tax obligation to register with the state and collect.

 

 

How to register to collect sales tax in West Virginia

Businesses may register online through Business4WV.com. Alternatively, an application for business registration may be submitted to the West Virginia State Tax Department.

Businesses selling into multiple states may register with the Streamlined Sales Tax Project.

How to file sales tax returns in West Virginia

Sales and use tax returns may be filed online or forms may be downloaded and mailed to the West Virginia State Tax Department. Taxpayers making more than $25,000 in payments for a single business tax type are required to file and pay electronically.

Monthly or quarterly filing is required, depending on the amount of tax collected. Returns must be filed even when no tax is due. Additional information.

West Virginia Sales Tax Rate by County

Are you looking for tax rates within a certain county? We have a list of all the counties in West Virginia along with their sales tax rate.

 

West Virginia Sales Tax Rates by City

Each city or town in West Virginia may charge additional sales tax. Find the local tax rate for each city.

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Tax rate charts may make your life easier, but at what cost? They eat up a lot of time, and there’s a lot of room for error. Good thing there’s another solution. Tax software automates compliance, from calculations to exemptions to returns, eliminating the need to download tables.

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