Is clothing taxed in West Virginia?
Quick answer
Yes. Clothing is fully taxable in West Virginia at the combined state and local rate.
Clothing is taxable at state and municipal rates.
Rule summary
How West Virginia treats each category.
| Everyday clothing and footwear | Taxable at the combined rate (7%) |
|---|---|
| Accessories, jewelry, handbags | Taxable in nearly every state, including exemption states |
| Sports and protective equipment | Taxable — treated as equipment, not clothing |
| Sales tax holiday | Back-to-school holiday in early August. |
Source: West Virginia Tax Division · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the West Virginia Tax Division or a tax professional before relying on it for filing.
Combined rates in West Virginia
What a taxable purchase actually costs in West Virginia.
Frequently asked
Answers pulled from the same rule set.
- Is clothing taxed in West Virginia?
- Yes. Clothing is fully taxable in West Virginia at the combined state and local rate.
- Are shoes taxed in West Virginia?
- Yes, footwear is taxed at the same combined rate as other clothing.
More West Virginia guides
Other West Virginia rules that change the total.