US Sales Tax Guide
Browse States Sales Tax Calculator Nexus Checker Filing Deadlines Exemption Forms eCommerce Tax Guide Tax Holidays Official Resources Taxability Updates
Verified April 2026

West Virginia Sales Tax Rate 2026: State and Local Guide

Review West Virginia state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.

Open calculator ZIP code lookup

Combined Rate

6.600%

Current combined sales tax rate shown for this page.

State Portion

6.000%

Base state sales tax component in the rate breakdown.

Local Portion

0.000%

County, city, and special district tax combined.

Focus

Rate, filing, nexus, and official links

West Virginia department of revenue resources and lookup references.

State Rate

6.000%

Base state sales tax rate.

Average Combined

0.60%

Average combined state and local rate.

Maximum Local

1.00%

Highest combined local rate shown in current guidance.

County Pages

53

County-level sales tax pages in the current location index.

Official Links

5

Forms, filing tools, lookup pages, and research links.

Source: West Virginia Department of Revenue and imported official state files. Last updated April 2026.

State Rate Breakdown

West Virginia state and local sales tax benchmark

Rate Components

State, county, city, and special district sales tax breakdown

Combined 6.600%
Component Rate
West Virginia State Sales Tax 6.000%
Combined Sales Tax Rate 6.600%
Tax on a $100 purchase at this rate: $6.60

Average Local Rate

0.60%

Average local

Highest Local Rate

1.00%

Highest local

Nexus Threshold

$100,000

Registration trigger

County Directory

Browse West Virginia sales tax rates by county

Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.

Barbour

6.000%

State 6.000% plus local add-ons.

View details

Berkeley

6.000%

State 6.000% plus local add-ons.

View details

Boone

6.000%

State 6.000% plus local add-ons.

View details

Braxton

6.000%

State 6.000% plus local add-ons.

View details

Brooke

6.300%

State 6.000% plus local add-ons.

View details

Cabell

6.000%

State 6.000% plus local add-ons.

View details

Calhoun

6.000%

State 6.000% plus local add-ons.

View details

Clay

6.100%

State 6.000% plus local add-ons.

View details

Doddridge

6.000%

State 6.000% plus local add-ons.

View details

Fayette

6.100%

State 6.000% plus local add-ons.

View details

Gilmer

6.000%

State 6.000% plus local add-ons.

View details

Grant

6.000%

State 6.000% plus local add-ons.

View details

Greenbrier

6.200%

State 6.000% plus local add-ons.

View details

Hampshire

6.200%

State 6.000% plus local add-ons.

View details

Hancock

6.500%

State 6.000% plus local add-ons.

View details

Hardy

6.100%

State 6.000% plus local add-ons.

View details

Harrison

6.100%

State 6.000% plus local add-ons.

View details

Jackson

6.000%

State 6.000% plus local add-ons.

View details

Jefferson

6.500%

State 6.000% plus local add-ons.

View details

Kanawha

6.000%

State 6.000% plus local add-ons.

View details

Lewis

6.000%

State 6.000% plus local add-ons.

View details

Lincoln

6.000%

State 6.000% plus local add-ons.

View details

Marion

6.000%

State 6.000% plus local add-ons.

View details

Marshall

6.000%

State 6.000% plus local add-ons.

View details

Mason

6.000%

State 6.000% plus local add-ons.

View details

McDowell

6.000%

State 6.000% plus local add-ons.

View details

Mercer

6.200%

State 6.000% plus local add-ons.

View details

Mineral

6.000%

State 6.000% plus local add-ons.

View details

Mingo

6.000%

State 6.000% plus local add-ons.

View details

Monongalia

6.000%

State 6.000% plus local add-ons.

View details

Monroe

6.000%

State 6.000% plus local add-ons.

View details

Morgan

6.500%

State 6.000% plus local add-ons.

View details

Nicholas

6.000%

State 6.000% plus local add-ons.

View details

Ohio

9.000%

State 6.000% plus local add-ons.

View details

Pendleton

6.100%

State 6.000% plus local add-ons.

View details

Pleasants

6.500%

State 6.000% plus local add-ons.

View details

Pocahontas

6.000%

State 6.000% plus local add-ons.

View details

Preston

6.400%

State 6.000% plus local add-ons.

View details

Putnam

6.100%

State 6.000% plus local add-ons.

View details

Raleigh

6.000%

State 6.000% plus local add-ons.

View details

Randolph

6.000%

State 6.000% plus local add-ons.

View details

Ritchie

6.100%

State 6.000% plus local add-ons.

View details

Roane

6.000%

State 6.000% plus local add-ons.

View details

Summers

6.000%

State 6.000% plus local add-ons.

View details

Taylor

6.000%

State 6.000% plus local add-ons.

View details

Tucker

6.400%

State 6.000% plus local add-ons.

View details

Tyler

6.300%

State 6.000% plus local add-ons.

View details

Upshur

6.000%

State 6.000% plus local add-ons.

View details

Webster

6.000%

State 6.000% plus local add-ons.

View details

Wetzel

6.200%

State 6.000% plus local add-ons.

View details

Wirt

6.500%

State 6.000% plus local add-ons.

View details

Wood

6.000%

State 6.000% plus local add-ons.

View details

Wyoming

6.000%

State 6.000% plus local add-ons.

View details

Official State Resources

West Virginia sales tax forms, e-file, lookup, and agency links

Sales Tax Holidays

West Virginia tax holiday calendar and eligible items

2025 Verify

Clothing $125 or less Computers $500 or less; School instruction material $20 or less School supplies $50 or less Sports equipment $150 or less.

August 1st-4th (Friday before the first Sunday in August and ends the following Monday)

Clothing $125 or less Computers $500 or less; School instruction material $20 or less School supplies $50 or less Sports equipment $150 or less.

2024 Verify

clothing $125 school supplies $20 sports equipment $150 computer-tablet $500

Aug. 2-5, 2024

clothing $125 school supplies $20 sports equipment $150 computer-tablet $500

Taxability Matrix

Recent West Virginia taxability updates

WV Taxability Matrix Library of Definitions 2024

WVTM2024

Open update

WV Taxability Matrix Library of Definitions 2023.1

WVTM202301

Open update

WV Taxability Matrix Library of Definitions 2023

WVTM2023

Open update

WV Taxability Matrix Library of Definitions 2022.1

WVTM202201

Open update

WV Taxability Matrix Library of Definitions 2022

WVTM2022

Open update

WV Taxability Matrix Library of Definitions V2021.1

WVTM202101

Open update

WV Taxability Matrix Library of Definitions 2021

WVTM202100

Open update

WV Taxability Matrix 2020

WVTM2020

Open update

WV Taxability Matrix 2019

WVTM201900

Open update

WV Taxability Matrix 2018

WVTM201800

Open update

FAQ

West Virginia sales tax questions

1

What is the West Virginia state sales tax rate?

The current state-level rate shown in our tax rate table is 6.000%. Local county, city, and special district taxes can push the combined rate higher.

2

How many official sales tax resources are available for West Virginia?

We currently surface 5 imported official resource links for West Virginia, including forms, agency research links, e-file portals, registration links, and lookup tools.

3

Does West Virginia have economic nexus rules?

Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.

4

Where can I find holidays, forms, and taxability updates for West Virginia?

This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.