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

West Virginia Blog Posts

 

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