West Virginia has a 6% sales tax rate, which applies to all purchases of items and services except for those specifically exempted by law. This includes both taxable and non-taxable items. Motor vehicle sales in West Virginia are also subject to a 5% county excise tax. West Virginia collects a 6% state sales tax rate, and all counties in West Virginia also collect an additional county-level sales tax of up to 1.5%.
The West Virginia sales tax rate is 6%, and the West Virginia sales tax rate is 6%. While this is the rate set by the state, you will also find that many counties in West Virginia have also added their own local sales tax rate. The average combined sales tax rate in West Virginia is 6.5%.
The West Virginia sales tax is collected by the seller from the buyer at the time of sale. Depending on local municipalities, the total tax rate can be as high as 7.5%. The West Virginia Department of Revenue administers and collects the West Virginia sales tax. The West Virginia sales tax is imposed on the sale, lease, or rental of tangible personal property or certain services.
What Is Taxable in West Virginia?
In West Virginia, most tangible items are subject to the state sales tax rate. This includes items such as clothing, furniture, electronics, and automobiles. Services are also taxable in West Virginia, including repair and maintenance services, personal services, and construction and repair services. Most food items are exempt from the West Virginia sales tax, with the exception of prepared food, soft drinks, and candy.
In addition to the state sales tax, some counties in West Virginia also levy a local sales tax. West Virginia local sales tax rates range from 0.5% to 1.5%. To find out what the sales tax rate is for a particular county, contact your local West Virginia Department of Revenue.
Are There Any Exemptions from West Virginia Sales Tax?
Yes, there are some items that are exempt from the West Virginia sales tax. These include items such as prescription medications, non-prepared food items, and certain medical devices. Some services are also exempt, such as child care services, legal services, and some types of repair services. For a complete list of exemptions, contact the West Virginia Department of Revenue.
What Are the Penalties for Non-Compliance with West Virginia Sales Tax?
The West Virginia Department of Revenue can impose penalties for non-compliance with the West Virginia sales tax laws. Penalties may include fines, interest, and the filing of a lien. If a business fails to collect, report, or pay the West Virginia sales tax, the Department of Revenue may also revoke the business's license to conduct business in the state.
How Can I File and Pay West Virginia Sales Tax?
All businesses in West Virginia that are required to collect sales tax must register with the West Virginia Department of Revenue. Registration is free and can be done online. Once registered, businesses must file and pay sales tax returns on a monthly, quarterly, or annual basis. Returns and payments can be filed electronically or by mail.
How Can I Learn More About West Virginia Sales Tax?
For more information about West Virginia sales tax, contact the West Virginia Department of Revenue. The Department of Revenue can provide assistance with registering to collect sales tax, filing and paying returns, and complying with sales tax laws. For more detailed sales tax information, visit the West Virginia Department of Revenue website.
Conclusion
West Virginia has a 6% sales tax rate, and many counties in West Virginia also collect an additional local sales tax. Most tangible items and services are subject to the West Virginia sales tax, though there are some exemptions. Businesses in West Virginia that are required to collect sales tax must register with the West Virginia Department of Revenue, and file and pay sales tax returns on a regular basis. For more information about West Virginia sales tax, contact the West Virginia Department of Revenue.
