The West Virginia state sales tax rate is 6.0% in 2026. When county and city taxes are added, the combined rate ranges from 6.0% in areas with no local additions up to 7.0% in the highest-taxed jurisdictions. The most populated areas of West Virginia — including Cabell County — have a combined rate of 6.0%.
West Virginia eliminated sales tax on groceries in 2024. The state has a modest flat rate with minimal local additions. Charleston and Huntington have small additional city taxes.
💡 Quick Reference: $100 purchase in West Virginia at the average combined rate costs approximately $106.50 after tax. Use the calculator above to find the exact amount for any county or city in West Virginia.
Groceries in West Virginia are exempt from West Virginia sales tax since 2024. Clothing purchases are taxable at full rate. Prescription drugs and medical devices are generally exempt from sales tax in West Virginia, as they are in most US states.
Common West Virginia Sales Tax Exemptions
💊
Prescription Medicine
Prescription drugs are fully exempt from West Virginia sales tax.
🌾
Grocery Food
Unprepared groceries are exempt from West Virginia sales tax since 2024 in West Virginia.
🏭
Manufacturing Equipment
Equipment used directly in manufacturing is generally exempt.
🌱
Agricultural Supplies
Seeds, livestock, and farm feed are generally exempt in West Virginia.
👕
Clothing
Clothing is taxable at full rate in West Virginia.
📚
Textbooks
Textbooks for educational use are often exempt or reduced rate.
How Does West Virginia Sales Tax Work?
Sales tax in West Virginia is collected at the point of purchase by retailers and remitted to the West Virginia Department of Revenue. The total rate you pay is the sum of the West Virginia state rate (6.0%) plus any applicable county and city rates in your location.
Businesses with a physical presence in West Virginia — including offices, warehouses, or employees — have sales tax nexus and must collect and remit West Virginia sales tax. Since the 2018 Supreme Court ruling in South Dakota v. Wayfair, remote sellers with $100,000+ in West Virginia annual sales or 200+ West Virginia transactions must also register and collect West Virginia sales tax even without a physical presence.
📅 West Virginia Sales Tax Filing: Returns are typically due on the 20th of the month following the reporting period. Filing frequency (monthly, quarterly, or annual) is assigned by the West Virginia Department of Revenue based on your sales volume. File and pay online through the West Virginia state tax portal.
The West Virginia state sales tax rate is 6.0% in 2026. With county and city additions, combined rates range from 6.0% to 7.0% depending on your location. The most common combined rate in populated West Virginia counties is around 6.5%. Use the calculator above to find the exact rate for your specific county and city.
Groceries in West Virginia are exempt from West Virginia sales tax since 2024. This applies to unprepared food items purchased at grocery stores. Prepared food (restaurant meals, hot food from a deli counter) is generally taxed at the full combined rate regardless of state grocery exemptions.
To calculate West Virginia sales tax, multiply your purchase amount by the combined rate (as a decimal). For example, a $200 purchase in Cabell County at 6.0%: $200 × 0.60 = $12.00 in sales tax, making the total $212.00. Or simply use the free West Virginia sales tax calculator at the top of this page.
Yes, if you meet West Virginia’s economic nexus threshold. Remote sellers must collect and remit West Virginia sales tax if they have $100,000 or more in West Virginia sales or 200+ separate West Virginia transactions in a calendar year. This applies to all online sellers including Amazon FBA sellers, Shopify stores, and marketplace sellers. Marketplace facilitators like Amazon, Etsy, and eBay collect and remit on behalf of their sellers in West Virginia.
Most services are not subject to West Virginia sales tax, which primarily applies to the sale of tangible personal property. However, certain services are taxable in West Virginia — including some digital services, repair services, and services that are inseparable from a taxable product. Consult the West Virginia Department of Revenue or a tax professional for guidance on specific service types.
The highest combined sales tax rate in West Virginia is 7.0%, which occurs in areas with the maximum local tax additions on top of the 6.0% state base rate. The lowest rate is the state base rate of 6.0% in areas with no local taxes. See the county-by-county table above for the exact rate in each area of West Virginia.