State of West Virginia Sales Tax The 2016 West Virginia State Sales Tax

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What is the 2016 West Virginia Sales Tax Rate?

West Virginia Sales Tax Rate

6.00%

2016 West Virginia state sales tax
Exact tax amount may vary for different items

The West Virginia state sales tax rate is 6%, and the average WV sales tax after local surtaxes is 6.07%.

  • Groceries and prescription drugs are exempt from the West Virginia sales tax
  • Counties and cities can charge an additional local sales tax of up to 1%, for a maximum possible combined sales tax of 7%
  • West Virginia has 39 special sales tax jurisdictions with local sales taxes in addition to the state sales tax
  • West Virginia has a higher state sales tax than 67.3% of states

West Virginia was the first state to enact a sales tax in 1921 and does not permit cities or municipalities to levy additional sales taxes in addition to the general state tax. Raw food and groceries are subject to a reduced sales tax rate of 3%, and prescription drugs are completely exempt from the West Virginia sales tax.

If you are a West Virginia business owner, you can learn more about how to collect and file your West Virginia sales tax return at the 2016 West Virginia Sales Tax Handbook .

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West Virginia Sales Tax Exemptions

West Virginia doesn't collect sales tax on purchases of most prescription drugs and groceries. In most states, necessities such as groceries, clothes, and drugs are exempted from the sales tax or charged at a lower sales tax rate.

Some items may not be eligible for these reduced sales tax rates, such as expensive clothing, unhealthy food or drinks like soda, and certain non-essential pharmaceuticals. West Virginia does not treat candy or soda as groceries, which means they are not subject to reduced grocery sales tax rates. Other items including gasoline, alcohol, and cigarettes are subject to various West Virginia excise taxes in addition to the sales tax.

In some states, items like alcohol and prepared food (including restaurant meals and some premade supermarket items) are charged at a higher sales tax rate. The WV sales tax applicable to the sale of cars, boats, and real estate sales may also vary by jurisdiction. West Virginia's sales tax rates for commonly exempted items are as follows:

Groceries: EXEMPT Clothing: 6% Prepared Food: 6% Prescription Drugs: EXEMPT Non-Prescription Drugs: 6%
West Virginia sales tax for a restaurant meal
$100 Restaurant Dinner
West Virginia sales tax for groceries
$100 of groceries
West Virginia sales tax for clothing
$100 in clothes
West Virginia sales tax for general consumer products
$100 of consumer products
$6.00 sales tax
$106.00 total
$0.00 sales tax
$100.00 total
$6.00 sales tax
$106.00 total
$6.00 sales tax
$106.00 total

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West Virginia Sales Tax Exemption Certificate

Unlike a Value Added Tax (VAT), the West Virginia sales tax only applies to end consumers of the product. Individuals and companies who are purchasing goods for resale, improvement, or as raw materials can use a West Virginia Sales Tax Exemption Form to buy these goods tax-free.

Companies or individuals who wish to make a qualifying purchase tax-free must have a West Virginia state sales tax exemption certificate, which can be obtained from the West Virginia Department of Revenue . On making an exempt purchase, Exemption Certificate holders may submit a completed West Virginia Sales Tax Exemption Form to the vendor instead of paying sales tax.

Sales tax exemption forms (as well as business sales tax id applications, sales tax returns, and the full West Virginia sales tax code) can be downloaded from the West Virginia Department of Revenue here .

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West Virginia Sales Tax Calculator

 Sales Tax Calculator
Purchase Details:
$ in zip code Enter the zip code where the purchase was made for local sales tax

Whenever you make a purchase at a licensed West Virginia retailer, your sales tax will be automatically calculated and added to your bill. To lookup the sales tax due on any purchase, use our West Virginia sales tax calculator.

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West Virginia Use Tax [View Main Article]

If you buy goods and are not charged the West Virginia Sales Tax by the retailer, such as with online and out-of-state purchases, you are supposed to pay the 6% sales tax (less any foreign sales tax paid) for these items yourself as the West Virginia Use Tax.

Your are expected to voluntarily list your liable purchases on a West Virginia Use Tax Return, which should be attached with payment to your West Virginia Income Tax Return. Historically, compliance rates with with the West Virginia Use Tax have been low.

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West Virginia Local Sales Taxes

West Virginia does not allow local jurisdictions like cities or counties to collect a local sales tax. The West Virginia state sales tax of 6% is applicable statewide. You can view the sales tax rates for various cities in West Virginia here.


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