Sales tax in Boone County, West Virginia
There is no single sales tax rate in Boone County. It runs from 6% to 7% depending on the exact address, because West Virginia counties cannot levy a sales tax and the cities inside Boone County set their own. The 6% state rate applies everywhere in the county; everything above that depends on where you are standing. These rates were read from West Virginia's own published schedule and checked on September 9, 2026.
What is the sales tax rate in Boone County?
| West Virginia state rate | 6% |
|---|---|
| Lowest combined rate in the county | 6% |
| Highest combined rate in the county | 7% |
The combined figures are the lowest and highest totals anywhere in Boone County, so the rows above do not add up to them.
How much sales tax is that on a purchase in Boone County?
At 6%, a $100 purchase carries $6.00 in sales tax and a $1,000 purchase $60.00, at the lowest rate in the county. At the highest, 7%, the same purchases carry $7.00 and $70.00. That is general merchandise; West Virginia taxes some categories, often groceries, differently, as the note below explains.
Every county in West Virginia has the same 6% floor. See every West Virginia county.
Sales tax in counties next to Boone County
Boone County borders 5 counties.
| County | Combined sales tax |
|---|---|
| Kanawha County, WV | 6% to 7% |
| Lincoln County, WV | 6% |
| Logan County, WV | 6% to 7% |
| Raleigh County, WV | 6% to 7% |
| Wyoming County, WV | 6% to 7% |
| Boone County, WV (this county) | 6% to 7% |
Why the rate here is not the whole story
West Virginia's state sales and use tax is 6 percent and West Virginia counties have no power to levy a general sales tax at all. Only municipalities may, under W. Va. Code 8-13C-4 and 8-13C-5 or under an approved home rule plan, and the municipal rate is capped at 1 percent, so the only combined rates anywhere in the state are 6 percent and 7 percent. A municipality can start or end the tax only on a January 1 or a July 1, after giving the Tax Division six months notice. 1 of the 4 incorporated municipalities in Boone County charges the 1 percent: Sylvester. That municipality covers no more than about 1 percent of the county's land area, and every other address in the county, including all of the unincorporated area, pays the 6 percent state rate alone. Danville adopts the 1 percent on January 1, 2027 under the department's published list, which adds one more 7 percent town. A county may create an economic opportunity development district whose special district excise tax is 6 percent in place of the state tax rather than on top of it, so it does not change what a shopper pays.
How do I find the exact rate for an address in Boone County?
Use West Virginia's own address lookup. In Boone County the rate depends on the address, anywhere from 6% to 7%.
Who has to collect sales tax in Boone County?
Any seller with a physical presence in West Virginia collects at the rate for the address of the sale; a remote seller does once it passes West Virginia's economic nexus threshold. West Virginia sales tax covers the statewide rules and what is exempt.
Work out your own numbers
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Sales tax calculator
Tax on a specific purchase at this county's rate, and the total you will actually pay.
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Do you have to collect?
Whether your sales into West Virginia cross its economic nexus threshold. A different question from the rate.
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Property tax in Boone County
The other local tax: effective rate and median bill for this county.
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Sales tax by county
Every US county, and how West Virginia compares with the rest of the country.
Sources
- Boone County rates: West Virginia Tax Division, Municipalities Imposing Sales and Use Taxes, with the municipal rates in effect read from the department's Streamlined Sales Tax rate file WVR2026Q3FEB25.csv and the municipality names from its boundary file WVB2026Q3APR29.csv, both linked from that page. 101 municipalities are collecting the 1 percent as of September 9, 2026; the department's list also carries the six whose tax starts January 1, 2027. https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).