Sales tax in Mason County, West Virginia

Updated

The sales tax rate in Mason County, West Virginia is 6%. That is a 6% state rate, with nothing on top: West Virginia counties cannot levy a sales tax, and it is the same at every address in the county.

What is the sales tax rate in Mason County?

Sales tax rate components in Mason County, West Virginia
West Virginia state rate6%
Combined rate6%

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. No municipality in Mason County charges a municipal sales tax, so every address in the county is at 6 percent today. That is not a county decision, because the county could not levy one either way; it is 6 separate town decisions, and any one of those towns could adopt the 1 percent on a January 1 or July 1 and move itself alone to 7 percent. 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 Mason County?

The rate is the same across Mason County, but if you are collecting tax it is worth confirming against the source. Use West Virginia's own lookup. A vendor's calculator is not the state speaking.

Who has to collect sales tax in Mason County?

A seller with a physical presence in West Virginia collects at the rate for the address where the sale takes place. A remote seller collects once it passes West Virginia's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.

How does Mason County compare?

See West Virginia sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Mason County.

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