West Virginia sales tax
West Virginia charges a state sales tax of 6%. Local jurisdictions add their own on top, averaging 0.59%, which brings the typical combined rate to 6.59%. That combined rate is the 31st highest of the 51 US states and DC.
What is the West Virginia sales tax rate in 2026?
| Component | Rate | What it means |
|---|---|---|
| State rate | 6% | Charged everywhere in West Virginia. |
| Average local rate | 0.59% | A statewide average, not the rate at any one address. Your city or county may be higher or lower. |
| Typical combined rate | 6.59% | State plus average local. This is the figure usually quoted for West Virginia. |
To put the numbers in a sentence: the West Virginia state rate is 6%, the average local rate is 0.59%, and the typical combined rate is 6.59%.
Do local jurisdictions add their own sales tax in West Virginia?
Yes. The 0.59% figure above is a statewide average, which means it is wrong for almost every specific address. Two shops a few miles apart can charge different totals on the same item because they sit in different taxing jurisdictions. If you are collecting tax, or checking a receipt, the average is a sanity check and not an answer. Use the official lookup below.
What is the sales tax rate in my county in West Virginia?
Every one of West Virginia's counties has its own page with the rate, its components, and what the rate does not cover: West Virginia sales tax by county. That is where the question is usually settled, because a statewide average is wrong for almost every specific address.
What is unusual about sales tax in West Virginia?
Groceries were fully exempted from sales tax by 2013; municipalities have been allowed to levy their own local sales tax only since 2015, and many now have.
How do I calculate sales tax on a purchase in West Virginia?
Multiply the taxable price by the combined rate. On a $100 purchase at the typical West Virginia combined rate of 6.59%, the tax is $6.59, for a total of $106.59. On a $1,000 purchase the tax is $65.90.
Two things change that arithmetic. Your actual local rate may differ from the statewide average, and not everything is taxable: most states exempt some combination of groceries, prescription drugs and certain services. Use the sales tax calculator to run a different amount or a different state.
When does a business have to collect West Virginia sales tax?
A business with a physical presence in West Virginia has always had to register and collect. Since the Supreme Court's 2018 Wayfair decision, a remote seller with no physical presence also has to collect once it crosses the state's economic nexus threshold.
In West Virginia that threshold is $100,000 in sales or 200 separate transactions, measured over the current or previous calendar year. Note that exempt sales count toward the threshold in West Virginia, so you can cross it on revenue you never charged tax on.
Effective January 2019. West Virginia still applies both prongs; marketplace sales count toward the calculation.
You can check your own numbers against every state with the economic nexus checker.
How do I find the exact sales tax rate for an address in West Virginia?
Use the state's own lookup rather than an average. West Virginia publishes an official rate finder at https://tax.wv.gov/, which returns the combined rate for a specific address. That is the figure that governs what you charge or what you should have been charged.
The flat truth on West Virginia sales tax
The number worth remembering is 6.59%, the typical combined rate, but treat it as an estimate. It is a statewide average, and your address decides the real figure.
See also: West Virginia property tax by county and state income tax rates.
Sources
- West Virginia State Tax Department / Tax Foundation, State and Local Sales Tax Rates (Jan. 2026)
- West Virginia official rate lookup
- West Virginia economic nexus guidance (West Virginia State Tax Department, Remote Sellers and West Virginia Sales and Use Tax page)
- Rates reviewed August 30, 2026. State base rates verified against each state's Department of Revenue; average local rates from the Tax Foundation and are statewide averages, not the rate at any single address. Use officialLookupUrl for an exact combined rate.