West Virginia Reverse Sales Tax Calculator.

West Virginia has a state sales tax rate of 6%, and municipalities can add their own local taxes. Most West Virginia cities and counties that have added local taxes bring combined rates to 6%–7%. Charleston, the state capital, has a combined rate of approximately 7% (6% state + 1% Kanawha County/Charleston city taxes). Some smaller communities in West Virginia remain at the base 6% state rate.

West Virginia has exemptions for grocery food — most food for home consumption is exempt from West Virginia's sales tax. This exemption has been important in West Virginia, which has relatively lower average incomes and relies heavily on everyday grocery purchases. Prescription drugs are exempt. Agricultural inputs and manufacturing equipment are broadly exempt.

West Virginia applies its sales tax to services more broadly than many states, including contracting services, cleaning services, telecommunications, and certain professional services. This broad service taxability has been a point of some criticism from businesses and has been modified over the years.

The West Virginia State Tax Department administers the state and local sales taxes. West Virginia participates in the SST agreement. Economic nexus threshold is $100,000 in annual West Virginia sales or 200 transactions. West Virginia has marketplace facilitator laws in effect.

West Virginia's economy is heavily influenced by coal mining, chemical manufacturing, and natural gas extraction. The state has specific tax rules related to these industries, including exemptions for equipment and materials used in extractive industries.