West Virginia's statewide sales tax rate is 6 percent

West Virginia charges a 6 percent sales tax on most retail purchases. This is the base rate that applies statewide. However, individual counties and cities can add their own local sales taxes on top of the state rate, so your total tax at checkout depends on where you are shopping.

The combined rate — state plus local — ranges from 6 percent in some areas to as high as 7 percent or slightly more in others. A few counties have no additional local tax, while others add 0.5 to 1 percent. You can find your exact local rate by entering your address or zip code into the West Virginia Department of Tax and Revenue's sales tax lookup tool on their website.

Key Takeaways

  • West Virginia's base sales tax is 6 percent, but your actual rate depends on your county and city because local taxes stack on top of the state rate.
  • Most tangible goods — clothing, groceries, electronics, furniture — are taxed, but groceries for home consumption are taxed at a lower rate of 0 percent.
  • Services like haircuts, repairs, and professional fees are generally not subject to sales tax in West Virginia.
  • The Department of Tax and Revenue website has a sales tax rate lookup tool where you can enter your zip code to see your exact combined rate.

What items are taxed and what are not

Most physical goods you buy in a store are subject to the 6 percent state sales tax plus any local additions. This includes clothing, shoes, electronics, furniture, toys, and household items. However, groceries purchased for home consumption are taxed at 0 percent — meaning you pay no sales tax on food you take home to cook or eat, such as milk, bread, vegetables, and meat.

Services are typically not taxed. A haircut, car repair, plumbing work, or dental cleaning does not have sales tax added. However, if you buy a physical product as part of that service — such as a haircut plus a bottle of shampoo — the shampoo is taxed but the labor is not.

Prepared food and restaurant meals are taxed. If you buy a sandwich to eat at the restaurant or take home, sales tax applies. Alcohol and tobacco products are also taxed at the regular rate, though they may have additional state excise taxes on top.

How local taxes change your total rate

West Virginia allows counties and municipalities to add their own sales taxes. These local rates are added to the 6 percent state rate, not replacing it. For example, if your county adds 0.5 percent, your total rate is 6.5 percent. If your city adds another 0.5 percent on top of that, your total is 7 percent.

The local tax structure varies widely across the state. Some counties have no local addition and stay at 6 percent. Others have county-level taxes, city-level taxes, or both. A few areas reach 7 percent or slightly higher. The only way to know your exact rate is to check your specific location.

Where to find your exact sales tax rate

The West Virginia Department of Tax and Revenue maintains an online sales tax rate lookup tool. You enter your zip code or street address, and the tool returns your combined state and local rate. This is the most reliable way to know what you will pay at checkout.

You can also contact your county assessor's office or city tax office directly. They can tell you what local rates apply in your area and explain which purchases are taxed and which are not.

Sales tax on online and mail orders

West Virginia requires out-of-state retailers to collect and remit sales tax on purchases shipped to addresses in the state, just as in-state retailers do. This means if you order something online from a company outside West Virginia and have it shipped to your home, the seller should charge you West Virginia sales tax at your local rate.

In practice, large online retailers like Amazon collect the tax automatically. Smaller or specialty retailers may not, and you may be responsible for reporting and paying the tax yourself when you file your state tax return. Check your receipt to see whether sales tax was charged.

Tax-exempt purchases and who qualifies

Certain organizations and purchases are exempt from sales tax in West Virginia. Nonprofits, schools, and government agencies can make tax-exempt purchases if they have a resale certificate or exemption certificate on file with the retailer. Resellers — businesses that buy goods to resell rather than use — can also buy without paying tax if they provide a resale certificate.

Individual shoppers do not have a blanket exemption. However, some states offer exemptions for specific groups like seniors or people with disabilities. West Virginia does not currently offer a statewide sales tax exemption for these groups, though you should check with your local county or city to see if any local exemptions exist.

Frequently Asked Questions

Do I pay sales tax on groceries in West Virginia?

No. Groceries purchased for home consumption — such as milk, bread, vegetables, meat, and eggs — are taxed at 0 percent. This does not include prepared foods, restaurant meals, or items like vitamins and medicines.

What is the highest sales tax rate in West Virginia?

The highest combined rate is around 7 percent in some areas where both county and city local taxes apply on top of the 6 percent state rate. The exact rate depends on your specific location. Use the Department of Tax and Revenue lookup tool to find your rate.

Do I have to pay sales tax on services like haircuts or repairs?

No. Services such as haircuts, car repairs, plumbing, and dental work are not subject to sales tax. However, if you purchase a physical product as part of that service, the product itself is taxed.

Is sales tax charged on online purchases shipped to West Virginia?

Yes. Out-of-state retailers are required to collect West Virginia sales tax on orders shipped to addresses in the state. Large retailers usually do this automatically, but smaller sellers may not. Check your receipt to confirm tax was charged.

Can I get a sales tax exemption as a senior or person with a disability?

West Virginia does not offer a statewide sales tax exemption for seniors or people with disabilities. However, some counties or cities may have local exemptions. Contact your county assessor's office to ask about local options in your area.