West Virginia Sales Tax Calculator 2026

Calculate sales tax in West Virginia. West Virginia has a 6% state sales tax rate; local taxes bring the average combined rate to 6.6%. Based on current WV rates.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

$
%
Groceries (food for home)
Clothing

Total Tax

$6.60

Total with Tax

$106.60

Combined Rate

6.600%

Tax Breakdown

State Tax (6.00%)$6.00
Local Tax (0.60%)$0.60
Total Sales Tax$6.60
Total with Tax$106.60

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

West Virginia Sales Tax Guide

West Virginia charges a 6% state sales and use tax on most retail purchases of goods and many services. On top of that base, some municipalities add a 1% local sales tax, so the combined rate you pay at the register can reach 7% inside those city limits. The location of the sale determines which local rate applies, which is why an identical item can cost a few cents more in one town than in the next.

Not everything is taxable. West Virginia exempts certain necessities, and prescription drugs are a long-standing example of an item that escapes the sales tax. The companion use tax covers purchases you make without paying West Virginia sales tax, such as goods ordered from an out-of-state seller and shipped home. If sales tax was not collected at checkout, the buyer is responsible for reporting and paying the equivalent use tax to the state.

West Virginia Sales Tax Details (2026)

State Sales Tax Rate 6%
Local Sales Taxes Yes, 0.6% on average
Average Combined Rate 6.6% (Tax Foundation, midyear 2026)
Local Tax Note Some municipalities add a 1% local sales tax (combined up to 7%)
State Income Tax progressive (up to 4.58%)
Avg. Property Tax Rate 0.48%

Official Sources:

West Virginia Sales Tax FAQ

What is the sales tax rate in West Virginia?
The statewide rate is 6%. Some municipalities impose an additional 1% local sales tax, which pushes the combined rate up to 7% within those cities. The rate that applies depends on where the sale takes place, so checkout totals can differ between a town with a local tax and a neighboring area without one.
What is exempt from West Virginia sales tax?
Prescription drugs are exempt, and the state carves out several other categories of necessities and specific transactions. Exemptions can hinge on how an item is used or who is buying it, so the treatment is not always obvious from the product alone. The State Tax Department maintains the authoritative list of exempt goods and services.
Do I owe use tax on online or out-of-state purchases?
If you buy taxable goods and the seller does not collect West Virginia sales tax, you generally owe the matching 6% use tax directly to the state. Use tax exists so that out-of-state and online purchases are treated the same as in-state ones. Many large online retailers now collect the tax automatically, but smaller or out-of-state sellers may not.
Does the local 1% tax apply everywhere in West Virginia?
No. The extra 1% is a municipal option, so it applies only inside cities that have adopted it. Outside those municipalities the rate stays at the 6% state level. Because adoption varies by city, the combined rate you pay can change as you cross town boundaries within the same county.

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