West Virginia Sales
Tax Rate

West Virginia imposes a 6 percent state consumers sales and service tax in 2026. Municipalities can add local sales and use tax, usually 1 percent, so a taxable transaction in a participating municipality often has a 7 percent combined rate. Food and food ingredients for human consumption are generally exempt from the state tax, while prepared food remains taxable.

The West Virginia State Sales Tax Rate Is 6 Percent

West Virginia applies a 6 percent state rate to taxable sales of tangible personal property plus taxable services. Sales are generally presumed taxable unless a statutory exemption applies.

West Virginia Municipal Sales Tax Can Raise the Combined Rate

West Virginia municipalities can impose a local sales and use tax, generally at 1 percent. The municipal tax usually applies to the same taxable items and services as the state tax.

Local participation changes over time. Winfield began a 1 percent municipal tax on January 1, 2026. Granville, Ronceverte plus Welch began a 1 percent municipal tax on July 1, 2026. Businesses should verify the current municipality list before calculating tax.

How to Calculate West Virginia Sales Tax

Multiply the taxable sales price by 6 percent for the state portion, then add the municipal tax when the transaction is sourced to a participating municipality. Exempt food should be removed from the taxable base.

Food and Food Ingredients Are Generally Exempt

West Virginia generally exempts food and food ingredients intended for human consumption from state sales tax. This covers many ordinary grocery purchases.

Prepared food does not receive the grocery exemption. The prepared-food rules can cover food mixed or heated by the seller, food sold by eating establishments, self-service food plus certain previously heated ready-to-eat items.

West Virginia Taxes Tangible Property and Many Services

West Virginia's consumers sales and service tax applies broadly to sales of tangible personal property plus taxable services. A business should not assume a service is exempt merely because no physical product changes hands.

The state's Sales and Use Tax publication explains that all sales are presumed taxable unless an exemption applies. Businesses should keep exemption documentation when they do not collect tax on a transaction.

Use Tax Applies When West Virginia Sales Tax Was Not Paid

Use tax complements the sales tax and applies to taxable property or services used in West Virginia when the correct sales tax was not collected. Municipal use tax can also apply when the taxpayer is in a participating municipality.

Use tax often applies to online or out-of-state purchases plus business purchases where the seller did not collect West Virginia tax. The buyer remains responsible for the tax when a taxable purchase was not properly taxed.

Remote Seller Nexus Uses $100,000 or 200 Transactions

A remote seller qualifies for West Virginia's small seller exception only when annual West Virginia gross sales are $100,000 or less and the seller has fewer than 200 separate West Virginia transactions. Reaching either threshold creates a collection obligation.

The threshold includes taxable and nontaxable sales. A seller with physical presence in West Virginia does not use the remote seller small seller exception.

Marketplace Facilitators Also Have West Virginia Collection Duties

Marketplace facilitators can be required to collect state plus municipal sales and use tax on facilitated transactions when the statutory threshold is met. Municipal tax is based on the customer's ship-to location when the sale is delivered into a taxed municipality.

Marketplace sellers should keep records of facilitated sales plus direct sales. Tax collection by a platform does not automatically remove every business registration or reporting responsibility.

West Virginia Sales Tax Returns Are Commonly Due by the 20th

Most sales and use tax returns plus payments are due on or before the 20th day of the following month. December collections generally have a January 30 due date under the municipal guidelines.

Some businesses can file quarterly or annually depending on the amount of tax collected. Taxpayers use the West Virginia MyTaxes system for electronic filing and payment.

West Virginia Has a 2026 Sales Tax Holiday

West Virginia's 2026 back-to-school sales tax holiday runs from July 31 through August 3, 2026. Qualifying purchases made during the holiday can be exempt when they fall within the state item and price rules.

The holiday is temporary and does not change the normal 6 percent state rate for the rest of the year. Retailers should apply the official holiday guidance rather than assuming all school-related items are exempt.

Sales Tax Is Separate From West Virginia Income Tax and Payroll

West Virginia sales tax applies to customer transactions. Personal income tax applies to taxable income, while payroll withholding applies to employee wages. These systems use different rates, forms plus filing schedules.

For annual income tax rules, see the West Virginia income tax guide. For employee take-home pay, use the West Virginia paycheck calculator.

For lawful payroll documentation after wages are verified, the paystub maker can organize genuine payroll information into a clear record.