West Virginia sales tax rules
Quick answer
West Virginia charges a 6% statewide sales tax, plus local county, city and district add-ons. What gets taxed matters as much as the rate: below is how West Virginia treats each category that commonly changes a receipt total.
Direct answers
Each answer has its own page with the full rule and exceptions.
Is there sales tax on groceries in West Virginia?
No. Groceries bought for home preparation are exempt from West Virginia state sales tax. Prepared and restaurant food is still taxable.
Is clothing taxed in West Virginia?
Yes. Clothing is fully taxable in West Virginia at the combined state and local rate.
Is shipping taxable in West Virginia?
Yes. Delivery charges are part of the taxable sales price in West Virginia, so you charge tax on shipping whenever the item being shipped is taxable.
Do I have to charge sales tax for online sales in West Virginia?
Only after you cross economic nexus. Once you exceed $100,000 in sales into West Virginia or 200 separate transactions over 12 months, you must register with the West Virginia Tax Division and charge the buyer's destination rate.
Does West Virginia have a tax-free weekend?
Yes. West Virginia runs a sales tax holiday: Back-to-school holiday in early August. Qualifying purchases skip the full combined rate, which runs 7% in covered West Virginia metros.
West Virginia rates by city
Combined state, county, city and district rates.