Calculate the total cost of any purchase in West Virginia including the 6% state sales tax and optional local taxes. Enter your purchase amount and local rate to see the breakdown.
| Item | Amount |
|---|---|
| Pre-Tax Purchase Amount | $0 |
| West Virginia State Sales Tax Rate | 6.0% |
| Local Option Sales Tax Rate | 1.0% |
| Combined Sales Tax Rate | 7.0% |
| Sales Tax Amount | $0 |
| Total Cost (with tax) | $0 |
West Virginia charges a 6% state sales tax on most retail purchases of tangible goods and certain services. Many cities and counties add an additional local option tax of up to 1%, making the combined rate as high as 7% in some areas.
The seller collects the tax at the point of sale and remits it to the West Virginia Tax Division. The tax you pay depends on the location where you take delivery, not where you live.
Answers to common questions about West Virginia sales tax for 2026
West Virginia's state sales tax rate of 6% applies to most retail sales of tangible personal property, including furniture, electronics, clothing, vehicles, and building materials. The tax is collected by sellers at the point of sale and remitted to the West Virginia State Tax Department. The revenue funds state and local government services including education, infrastructure, and public safety. Unlike some states that exempt clothing or food, West Virginia taxes most goods — though groceries for home consumption and prescription medications are notable exceptions.
In addition to the 6% state rate, West Virginia municipalities and counties can add a local option sales tax of up to 1%. This means your combined rate can be 6%, 6.5%, or 7%, depending on where you make your purchase. The local tax applies to the same taxable goods and services as the state tax, meaning the combined rate is a single calculation on the pre-tax price. For example, a $200 purchase with a 1% local option results in $12 in state tax + $2 in local tax = $14 total tax on a $214 total. Our calculator handles both rates automatically.
Calculating WV sales tax is straightforward. Start with the pre-tax purchase amount, multiply it by the combined rate (state + local), and add the result to the original price. If you're buying from a business that only charges the state rate, use 6%. If your city or county has adopted the local option, add up to 1% more. Our free calculator above does all the math instantly — just enter your amount, select the local rate, and you'll see the net amount, sales tax owed, and total cost. For businesses, remember that sales tax collected is not income — it must be remitted to the state.
Following the 2018 South Dakota v. Wayfair Supreme Court decision, West Virginia requires out-of-state sellers and marketplace facilitators to collect and remit sales tax if they have economic nexus in the state. As of 2026, the threshold is $100,000 in gross revenue from West Virginia sales or 200 or more separate transactions in the current or prior calendar year. This means most major online retailers now charge WV sales tax automatically at checkout, using the rate for the delivery address.