How 2023 Sales Tax are calculated in West Virginia

The state general sales tax rate of West Virginia is 6%. In addition to the state-level sales tax, cities and municipalities in West Virginia have the authority to levy their own sales tax rates. These local rates can add up to 1%, resulting in a combined maximum sales tax rate of 7% in certain regions.

Every 2023 combined rates mentioned above are the results of West Virginia state rate (6%), the West Virginia cities rate (0% to 1%), and in some case, special rate (0% to 6%).

There is no county sales tax for West Virginia.

Variations by Purchase Type

West Virginia's sales tax rate may vary depending on the type of purchase. Examples of taxable categories may include:

• Consumer use tax
• Rental tax
• Sales tax
• Sellers use tax
• Lodgings tax

West Virginia state rate(s) for 2023

Lowest possible rate: 6% (e.g., Alpoca, West Virginia)

Highest possible rate: 7% (Bluefield, West Virginia)
Average combined rate across West Virginia: 6.19%

Other 2023 sales tax Facts for West Virginia