West Virginia Sales Tax Rate Table
West Virginia statewide sales tax rate: 6.00%. Local governments in West Virginia may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 6.60%. West Virginia’s sales tax is administered by the West Virginia Tax Division.
Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.
West Virginia Sales Tax Rates at a Glance
| Statewide sales tax rate | 6.00% |
|---|---|
| Local sales taxes | Yes — up to 1.40% additional |
| Average local rate | 0.60% |
| Average combined rate | 6.60% |
| Administered by | West Virginia Tax Division |
| Registration document | West Virginia Business Registration Certificate |
| Rate data reviewed | August 2026 |
How Local Sales Tax Works in West Virginia
A growing number of West Virginia municipalities levy a 1% municipal sales and use tax on top of the 6% state rate, generally those that have reduced or eliminated their business and occupation tax. Outside those municipalities the 6% state rate is the whole rate.
Which West Virginia Rate Should You Charge?
West Virginia is destination-sourced and a Streamlined Sales and Use Tax Agreement member, so whether a municipal rate applies depends on the municipality covering the delivery address.
What West Virginia Taxes — and What It Doesn’t
Groceries for home consumption are exempt from the state rate but municipal taxes may still apply. Prescription drugs are exempt. West Virginia taxes a comparatively broad list of services, so service businesses should check the exemption list rather than assume.
Look Up an Exact West Virginia Sales Tax Rate
Publishing a fixed list of every West Virginia city and county rate would be out of date within weeks, so we do not reproduce one here. The Tax Division publishes a municipal sales and use tax list showing which municipalities impose the tax and the dates it took effect. Open the official West Virginia Tax Division website at tax.wv.gov and use its rate lookup for the exact delivery address.
Registering to Collect Sales Tax in West Virginia
Before you can legally charge West Virginia sales tax you need to be registered with the West Virginia Tax Division and hold a West Virginia Business Registration Certificate. Our sales tax application service files the paperwork for you. See the West Virginia sales tax application page for what West Virginia asks for.
Ready to register in West Virginia? Apply for your West Virginia sales tax permit online – it only takes a few minutes.
West Virginia Sales Tax Rate FAQs
What is the sales tax rate in West Virginia?
The West Virginia statewide rate is 6.00%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 6.60% and local add-ons can reach 1.40%.
Do I need a permit before I collect sales tax in West Virginia?
Yes. Collecting sales tax without a valid West Virginia Business Registration Certificate is not permitted in West Virginia. Register first, then start charging tax. You can apply for your West Virginia sales tax permit here.
Do remote and online sellers have to collect West Virginia sales tax?
Generally yes, once you cross West Virginia’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.
How often do West Virginia sales tax rates change?
The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the West Virginia Tax Division before filing a return.
Sales Tax Rates in Other States
Compare every state on our state sales and use tax rate hub, or check a neighbouring state:
- Virginia sales tax rate table
- Ohio sales tax rate table
- Pennsylvania sales tax rate table
- Kentucky sales tax rate table
Need to check a number you already have? Use our sales tax number verification page.