The statewide sales tax rate in West Virginia is 6%. Some cities and counties in West Virginia have additional local sales taxes that can increase the rate by up to 1%.
The combined West Virginia sales tax rates ranges from 6% to 7%, depending on the location.
West Virginia Sales Tax Calculator
Use this calculator tool to easily compute West Virginia sales tax and applicable local tax for any location by using our West Virginia sales tax calculator. Just select your desired loaction and input purchase amount, the West Virginia sales tax calculator will calculate your sales tax amount.
West Virginia Sales Tax Calculator
West Virginia Sales Tax Calculator
What purchases are taxable in West Virginia?
West Virginia applies its sales tax to the retail sale, lease, rental or license to use tangible personal property and certain enumerated services. Taxable items include but are not limited to:
- Most goods, including clothing, furniture, electronics, etc.
- Prepared food from restaurants, cafeterias, delis, etc.
- Hotel rooms and other lodging services
- Admissions to amusement, entertainment, recreational events
- Telecommunications services like phone plans
- SaaS, data processing, information services
- Repair and installation labor on goods and real property
Some exemptions to the sales tax include:
- Most groceries and prescription drugs
- Motor fuels
- Newspapers and periodicals
- Textbooks required for school use
What purchases are exempt from sales tax in West Virginia?
West Virginia provides sales tax exemptions on some goods and services. Major exempt categories include:
Groceries
- Food and food ingredients except prepared meals
- Bottled water
- Candy and dietary supplements
Healthcare
- Prescription and over-the-counter drugs
- Prosthetic devices and mobility enhancing equipment
- Diabetic monitoring equipment
- Durable medical equipment
Utilities
- Residential use of water, electricity, gas, steam or fuel oil
Other Exemptions
- Textbooks required for school use
- Farm equipment parts and services
- Aircraft repair and replacement parts
Nonprofits may qualify to purchase some items exempt from sales tax with an exemption certificate.
Does West Virginia have sales tax holidays?
West Virginia has one annual sales tax holiday for specific purchases:
- Back to School Sales Tax Holiday: Typically held in early August, provides a sales tax exemption on certain school supplies under $20 per item, school instructional materials under $20 per item, laptop and tablet computers under $500, sports equipment under $50, clothing under $125 per item.
How are out of state sales taxed in West Virginia?
West Virginia requires that use tax must be paid on purchases made outside of the state for use within West Virginia. This commonly applies to online and mail order purchases.
If sales tax was correctly paid to another state at that state’s rate, credit can be applied against West Virginia use tax owed, up to the 6% Virginia rate. If sales tax was paid at a rate less than 6%, the difference is still owed to West Virginia.
Use tax is reported and paid on the consumer’s West Virginia income tax return. Or sellers may elect to voluntarily collect Virginia’s 6% use tax from buyers.
Are there any Virginia sales tax filing requirements?
Businesses and sellers making taxable sales in West Virginia must register for a business registration certificate and collect and file West Virginia sales tax.
Major requirements include
- Obtain a West Virginia business registration certificate – Both in-state and remote sellers with nexus need to register before making taxable sales. An online application can be completed on the West Virginia State Tax Department website.
- Collect sales tax – Sales tax must be collected on taxable sales and remitted to the state. Applicable combined state and local rates must be charged at the time of sale based on ship-to or source locations.
- File sales and use tax returns – Generally monthly or quarterly returns must be filed reporting sales tax due. Returns can be filed online through the MyTaxes system. Tax payments are submitted at the same time.
- Keep detailed records – Records validating tax collection, exemptions, and deductions must be kept for at least 3 years. Records can be stored electronically.
- Issue exemption certificates – Sellers must get a properly completed exemption certificate for exempt sales. Blanket certificates can cover recurring exempt transactions.
How do you calculate sales tax in West Virginia?
Calculating West Virginia sales tax due involves two main steps:
- Determine if the sale is taxable – Review if the items sold are subject to Virginia sales tax based on taxability rules. Exemptions for groceries, prescriptions, and more apply.
- Apply the correct tax rate – Identify the combined state and local tax rate based on the ship-to/sourcing location. Rates range from 6% to 7% by jurisdiction.
Multiply the sales price of each item by the associated tax rate to calculate the sales tax amount. Add sales tax for all items to determine total sales tax due.
Round the total sales tax to the nearest whole cent.
What are the sales tax rates in West Virginia?
West Virginia has a statewide sales and use tax rate of 6%. Additionally, counties and cities can impose local sales taxes up to 1%, bringing total rates up to 7%:
| Location | Total Sales Tax Rate |
|---|---|
| Statewide | 6% |
| Berkley County | 6% |
| Grant County | 6% |
| Hancock County | 6% |
| Hardy County | 6% |
| Jefferson County | 6% |
| Lincoln County | 6% |
| Logan County | 6% |
| Mineral County | 6% |
| Mingo County | 6% |
| Morgan County | 6% |
| Pendleton County | 6% |
| Pleasants County | 6% |
| Pocahontas County | 6% |
| Preston County | 6% |
| Randolph County | 6% |
| Ritchie County | 6% |
| Roane County | 6% |
| Tyler County | 6% |
| Wetzell County | 6% |
| Barbour County | 6.5% |
| Boone County | 6.5% |
| Braxton County | 6.5% |
| Brooke County | 6.5% |
| Cabell County | 6.5% |
| Calhoun County | 6.5% |
| Clay County | 6.5% |
| Doddridge County | 6.5% |
| Fayette County | 6.5% |
| Gilmer County | 6.5% |
| Greenbrier County | 6.5% |
| Hampshire County | 6.5% |
| Harrison County | 6.5% |
| Jackson County | 6.5% |
| Kanawha County | 6.5% |
| Lewis County | 6.5% |
| Marion County | 6.5% |
| Marshall County | 6.5% |
| Mason County | 6.5% |
| McDowell County | 6.5% |
| Mercer County | 6.5% |
| Monongalia County | 6.5% |
| Monroe County | 6.5% |
| Nicholas County | 6.5% |
| Ohio County | 6.5% |
| Putnam County | 6.5% |
| Raleigh County | 6.5% |
| Summers County | 6.5% |
| Taylor County | 6.5% |
| Tucker County | 6.5% |
| Upshur County | 6.5% |
| Wayne County | 6.5% |
| Webster County | 6.5% |
| Wetzel County | 6.5% |
| Wood County | 6.5% |
| Wyoming County | 6.5% |
How do you verify a West Virginia sale tax exemption certificate?
West Virginia provides several exemption certificates that exempt qualified buyers from paying sales tax at the time of purchase.
Sellers have the burden of verifying and maintaining proper documentation to support any sales tax exemptions claimed.
Key steps for validating West Virginia exemption certificates:
- Review that the certificate is complete and legible. Required info includes purchaser details, certificate type, exemption reason.
- Check that the exemption reason matches the items purchased. For example, ensure farm equipment is being purchased by a qualified farming operation.
- Verify expiration dates have not passed. Some exemption certificates are valid for specific time periods.
- Obtain new certificates periodically. Generally certificates are valid for 3 years.
- Keep physical or electronic copies of completed certificates for tax record purposes.
- Refuse and charge tax when no valid exemption certificate is provided.
Charging tax and requiring buyers to request refunds is recommended when exemption validity is unclear.
Where should sales tax be remitted in West Virginia?
Collected West Virginia sales tax must be remitted to the Virginia State Tax Department on a regular return filing schedule.
Returns are submitted online through MyTaxes at mytaxes.wvtax.gov.
Payment options include:
- ACH Credit (EFT) – Initiated through online banking. Requires pre-registration on MyTaxes.
- ACH Debit – State pulls payment from bank account on file. Set up through MyTaxes.
- Credit card – Visa, MasterCard, Discover accepted. Convenience fees apply.
- Direct pay – Can submit payment details directly through MyTaxes when filing return.
If by check, payments should be mailed with appropriate payment vouchers to:
West Virginia State Tax Department Tax Account Administration Div. PO Box 11751 Charleston, WV 25339-1751
What are the penalties for not collecting West Virginia sales tax?
Failing to properly register, collect, file, and remit West Virginia sales taxes can lead to serious penalties.
Penalties include:
- Failure to file penalty – 5% per month of unfiled returns up to 25%
- Failure to pay penalty – 0.5% per month up to 25%
- Failure to collect/remit penalty – 10% of unremitted tax
- Late payment penalty – 0.5% per month up to 25%
- Insufficient funds penalty – 10% of returned payment
- Fraud penalty – 50% of tax due
Criminal tax evasion charges are possible for willful violations. Statute of limitations is 3 years.
It’s crucial for sellers to register their business appropriately, charge all required tax, maintain good records, file complete and timely returns, and remit all tax due to the state.
Can you register for a West Virginia sales tax permit online?
Yes, sellers can easily register online for a West Virginia sales tax permit, also called a business registration certificate (BRC).
To complete the online application through the West Virginia State Tax Department’s website:
- Navigate to tax.wv.gov and click Business Registration & Account Maintenance > Business Registration
- Select Apply for West Virginia Business Registration Certificate
- Create a MyTaxes account or log in
- Complete the application providing all required business information
- Submit the application and registration fee payment
After approval, you will receive an email with the BRC and account number to charge, collect, and remit West Virginia sales tax. Display the certificate publicly.
The certificate does not expire but must be updated if business details like location or ownership change. Permit can be canceled online if selling activities cease.
What are the West Virginia sales and use tax filing due dates?
West Virginia sales and use tax returns are generally due monthly or quarterly depending on business revenue size:
- Monthly – With average monthly gross sales over $50,000
- Quarterly – With average monthly gross sales under $50,000
Due dates for monthly and quarterly filing are:
Period End Date - Due Date Monthly 20th of the month - 20th of next month Quarterly Mar 31 - April 30 Jun 30 - July 31 Sep 30 - Oct 31 Dec 31 - Jan 31
Returns are filed online through MyTaxes system by due date. Payment must be included.
If due date falls on a weekend or holiday, filing is typically due the next business day.
Annual filers can pay in April with a personal income tax return.
Does West Virginia require a sales tax number?
Yes, West Virginia law requires sellers to register and obtain a sales tax registration certificate, or business registration certificate (BRC) number, if making taxable retail sales in the state.
This sales tax number must be:
- Displayed publicly at each business location
- Included on all sales invoices and receipts
- Provided on annual income tax returns
Applying for the BRC and number can be quickly completed through the West Virginia State Tax Department’s online portal, MyTaxes.
Having a valid West Virginia sales tax number demonstrates the business is registered to charge, collect, file, and remit required sales taxes appropriately.
Can you lookup a West Virginia sales tax number?
Yes, the West Virginia State Tax Department provides an online service to lookup West Virginia sales tax registration numbers, also called business registration certificate (BRC) numbers.
To lookup a West Virginia sales tax number:
- Go to the Business Registration Search page on tax.wv.gov
- Select Business Registration Certificate Status
- Enter the business name, owner name, location, or BRC number
- Click Search
- View the registration status information for that business
This lookup tool can be used to:
- Verify a seller’s registration status
- Validate a BRC number provided on a receipt
- Check if a vendor is compliant with tax requirements
- Obtain contact details for registered businesses
Ensuring a seller is properly registered with an active BRC number can provide assurance they are authorized to charge sales tax appropriately.
What form is used to report West Virginia sales tax?
The WV/CST-200 form is used to report West Virginia sales tax. This form is submitted along with any payment due according to the filing frequency.
Key information reported on the WV/CST-200 includes:
- Business identification details
- Reporting period
- Total gross sales
- Allowable deductions
- Taxable sales by jurisdiction
- Tax rates
- Tax due by jurisdiction
- Discount or deductions
- Total net tax due
This form is generally filed electronically through the West Virginia State Tax Department’s MyTaxes online system.
A copy of Form WV/CST-200 and instructions are available on the State Tax Department’s website.
Is there a West Virginia use tax registration?
Yes, West Virginia has a use tax registration requirement. If a business makes taxable purchases from out of state for use in West Virginia, they must register to report and pay use tax.
Registration for consumers use tax can be completed:
- Through the existing sales tax registration by selecting the “Consumer Use” filing status.
- By filing a West Virginia personal income tax return and reporting use tax due on the return.
- Using the West Virginia Use Tax Registration form available online.
At minimum, use tax must be reported and paid annually either through income tax return or separate use tax filing.
Having a specific use tax registration allows filing and payment on a more frequent basis, which can help avoid penalties and interest.
What are some key West Virginia sales tax exemption certificates?
Some common West Virginia sales tax exemption certificates include:
- WV/CST-227 – Exemption Certificate for Purchases for Resale: For wholesalers buying inventory to resell.
- WV/CST-248 – Exemption Certificate Manufacturing, Compounding or Processing: For manufacturers buying ingredients and components.
- WV/CST-253 – Exemption Certificate for Purchases of Primary Opinion Research: For market research companies.
- WV/CST-250 – Exemption Certificate Nonprofit Organizations: For 501(c) nonprofits.
- WV/CST-28 – Exemption Certificate Consumers Sales and Service Tax: General exemption form with multiple uses.
- WV/CST-282 – Streamlined Sales and Use Tax Agreement Certificate of Exemption: For uniform exemptions under SSUTA.
Sellers must obtain properly completed certificates from buyers to substantiate any sales tax exemptions claimed.
Frequently Asked Questions
1. What is the sales tax on food in West Virginia?
Most groceries are exempt from sales tax in West Virginia. Nontaxable foods include bread, meat, produce, bottled water, etc. Prepared hot foods or meals and food sold with eating utensils provided by the seller are taxable.
2. Does West Virginia tax digital products?
Yes, West Virginia sales tax generally applies to digital products and services like downloaded software, apps, streaming services, electronic books, cloud services, and more. SaaS and information services are also taxable.
3. Is clothing taxable in West Virginia?
All clothing purchases are subject to West Virginia sales tax. There is no exemption for apparel of any kind unlike some other states.
4. Does West Virginia tax services?
Yes, West Virginia broadly taxes enumerated services like landscaping, cleaning, pet grooming, car repairs, tattooing, and more. Some professional services may qualify for exemption.
5. Is there sales tax on cars in West Virginia?
Yes, car purchases in West Virginia are subject to full sales tax. No partial or full exemptions apply for motor vehicles. Sales tax is charged based on the total purchase price.
Conclusion
Understanding West Virginia’s sales tax laws is crucial for all sellers making taxable transactions in the state and for consumers making purchases. Failure to comply can lead to audits, tax assessments, penalties, and interest charges.
Key points to remember include:
- West Virginia has a 6% statewide sales tax rate plus up to 1% in city and county rates. Combined rates range from 6% to 7%.
- Sales tax applies to most tangible goods but groceries and prescription medications are exempt. Tax also applies broadly to enumerated services.
- Use tax applies to purchases made outside West Virginia for use within the state. Consumers must report and pay use tax annually.
- Sellers must register for a Business Registration Certificate (BRC) and collect and remit sales taxes on a monthly or quarterly basis.
- Various exemption certificates are available for qualified organizations and transaction types. Sellers must obtain certificates to substantiate exemptions.
- Online registration, filing, and payment is available through the MyTaxes system. Penalties and interest apply for late payments.
Understanding how sales tax works in West Virginia enables both businesses and consumers to remain complaint and avoid unnecessary costs.
