Statewide, the West Virginia sales tax rate is 6%, and in some parts of the state, that’s the only tax that applies. While municipalities don’t impose their own general sales taxes, the state administers an additional 1% local rate in many places, which brings the combined total to 7%.
Below, we’ll explore where rates differ across the state, exemptions from West Virginia’s sales tax, and how economic nexus applies to out-of-state sellers.
Highlights
West Virginia has a flat 6% statewide sales tax rate, but many places charge a combined rate of 7%.
Groceries, prescription drugs, and goods used directly in manufacturing or agriculture are among the categories exempt from West Virginia’s sales tax.
Out-of-state sellers must collect sales tax once they exceed the economic nexus threshold in sales or transactions into West Virginia.
What is the West Virginia sales tax rate?
West Virginia’s statewide sales and use tax rate is 6%. It applies to most retail sales of tangible personal property and many services provided within the boundaries of the taxing municipality. Some places, such as the city of Huntington, levy an additional 1% tax, which raises the combined rate to 7%.
What are the local sales tax rates in West Virginia?
The statewide West Virginia Tax Division administers municipal sales and use taxes on behalf of localities. Rates are uniform, with a 1% municipal rate in many places.
2026 West Virginia sales tax range
|
Rate component |
Rate |
|
State base rate |
6% |
|
State-administered municipal tax |
1% |
|
Maximum combined rate |
7% |
In 2026, the effective sales tax range across West Virginia is 6%–7%, with the tax rate determined entirely by where a transaction occurs.
What is West Virginia’s sales tax rate by city?
Many West Virginia cities carry a combined rate of 7%. Here are the combined rates for some of the state’s major cities.
|
City
|
State rate
|
Local rate
|
Combined rate
|
|---|---|---|---|
| Beckley | 6% | 1% | 7% |
| Bluefield | 6% | 1% | 7% |
| Charleston | 6% | 1% | 7% |
| Clarksburg | 6% | 1% | 7% |
| Elkins | 6% | 1% | 7% |
| Fairmont | 6% | 1% | 7% |
| Huntington | 6% | 1% | 7% |
| Keyser | 6% | 0% | 6% |
| Lewisburg | 6% | 1% | 7% |
| Logan | 6% | 1% | 7% |
| Martinsburg | 6% | 1% | 7% |
| Morgantown | 6% | 1% | 7% |
| Parkersburg | 6% | 1% | 7% |
| Weirton | 6% | 1% | 7% |
| Wheeling | 6% | 1% | 7% |
What is West Virginia’s sales tax rate by county?
There is no county-level sales tax in West Virginia. The following are the county-level and combined rates for some of West Virginia’s most populous counties, provided that a municipal rate is not in effect.
|
County
|
State rate
|
Local rate
|
Minimum combined rate
|
|---|---|---|---|
| Berkeley | 6% | 0% | 6% |
| Cabell | 6% | 0% | 6% |
| Harrison | 6% | 0% | 6% |
| Kanawhay | 6% | 0% | 6% |
| Marion | 6% | 0% | 6% |
| Monongalia | 6% | 0% | 6% |
| Ohio | 6% | 0% | 6% |
| Putnam | 6% | 0% | 6% |
| Raleigh | 6% | 0% | 6% |
| Wood | 6% | 0% | 6% |
What items are exempt from West Virginia’s sales tax?
West Virginia’s exemption list is narrower than some states’ lists, but depending on what your business sells, it can have a substantial effect on your tax liability.
Food and prescription drugs
Groceries purchased for home consumption are exempt. West Virginia eliminated its food tax completely in 2013, so unprepared food sold at grocery stores isn’t taxable. Prescription drugs are also fully exempt.
Agricultural products
Sales of livestock, seeds, fertilizers, and certain farm equipment used directly in commercial agricultural production qualify for exemption. But the “direct use” standard is strict. Gas or materials used to improve a property, such as to build a barn, don’t qualify. Nails and fencing are an explicit exception: they aren’t taxable because they aren’t considered permanent improvements.
Manufacturing products
Supplies, equipment, and materials consumed or used directly in manufacturing are exempt when they’re an integral part of production. If the products are only incidental or convenient to the manufacturing activity, they do not qualify for exemption.
Government and nonprofit purchases
Sales to the US federal government are exempt, and so are sales to the West Virginia state government. Qualifying nonprofit organizations might also be exempt, depending on their income.
Other exemptions include:
Motor fuels, which are taxed separately
Casual and occasional sales of property or services, such as infrequent fundraisers by the volunteer fire department
Streaming services aren’t considered discrete digital products, which means they’re taxable. However, other digital goods and services aren’t covered by the Consumer Sales and Service Tax. If you’re selling software-as-a-service (SaaS) or other digital products into the state, verify your tax obligations directly with the West Virginia Tax Division rather than assuming an exemption applies.
How does West Virginia’s sales tax work for businesses?
Understanding West Virginia’s layered tax system matters for the financial well-being of your business. Here’s what to keep in mind.
Destination-based sourcing
West Virginia uses destination-based sourcing. The rate applied to a sale is determined by where the buyer receives the goods or first uses a service, rather than where the seller is located. If you ship a product to a customer in Charleston, you charge 7%, but if you ship to a rural town, you likely charge 6%. Use Stripe’s sales tax calculator to determine exact rates for a specific location.
Economic nexus
West Virginia adopted economic nexus rules after the Supreme Court’s 2018 decision in South Dakota v. Wayfair. Out-of-state sellers must collect and remit West Virginia sales tax once they exceed $100,000 in sales or hit 200 separate transactions into the state.
Filing frequency and deadlines
West Virginia businesses must file a single sales and use tax return with the state for each tax period. Returns are due on the 20th day of the month following the reporting month.
How Stripe Tax can help
Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.
Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.
Stripe Tax can help you:
Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration or add tax collection with the click of a button in the Stripe Dashboard.
Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.
Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.
Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.
Learn more about Stripe Tax, or get started today.
本文中的内容仅供一般信息和教育目的，不应被解释为法律或税务建议。Stripe 不保证或担保文章中信息的准确性、完整性、充分性或时效性。您应该寻求在您的司法管辖区获得执业许可的合格律师或会计师的建议，以就您的特定情况提供建议。