West Virginia Sales & Use Tax
West Virginia levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. Some local jurisdictions assess an additional 1% local sales tax.
Use tax (same rate) is also collected on the consumption, use or storage of goods in West Virginia if sales tax was not paid on the purchase of the goods. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made.
West Virginia provides exemption opportunities for the following industries:
- Manufacturing
Statute for Refunds: 36 Months
Utility Exemption: Yes, apportionment; Study is required.
West Virginia Sales & Use Tax State Links
- WV Sales & Use Tax Page
- WV Sales & Use Tax Statutes
- WV Sales & Use Tax Rules
- WV Sales & Use Tax Forms
West Virginia Blog Posts
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