West Virginia’s sales tax system is fairly straightforward, but it still comes with a few important details business owners should know. The state imposes sales tax on most retail sales of goods and services, while some municipalities may add their own local tax on top of that. Whether you run a restaurant, retail shop, or service-based business, knowing how to calculate, collect, and file West Virginia sales tax correctly is key to staying compliant and avoiding costly penalties.
In this guide, we’ll cover everything you need to know. From taxable and exempt sales to filing requirements, payment methods, and deadlines, so you can keep your business running smoothly and confidently.
What is the sales tax in West Virginia?
West Virginia’s base sales tax rate is 6%. Local jurisdictions can impose additional sales and use taxes (up to 1%) on top of the state rate. As a result, combined rates in some areas can reach 7% total. Visit the West Virginia Tax Division site for a full list of municipalities that charge local sales tax.
How to calculate sales tax in West Virginia?
Calculating sales tax in West Virginia is fairly simple once you know the combined rate for your location. In most cases, you’re likely charging the total 7% sales tax. Otherwise, you’ll be charging the base 6% rate. To find the total sales tax for a sale, multiply the total taxable amount by the applicable sales tax rate.
Example:
If you sell $500 worth of taxable goods in a city with a 7% total tax rate, your sales tax would be $500 × 0.07 = $35. The total amount collected from your customer would be $535.
If you’re unsure of your local rate, you can use the West Virginia State Tax Department’s online resources to confirm your city or county’s rate before calculating.
Use our sales tax calculator
If you prefer to advertise or charge customers a clean, round price that already includes sales tax, our sales tax calculator makes it easy.
Simply enter the total price you want your customer to pay (the final amount with sales tax included) along with the correct sales tax rate. The calculator will automatically determine the pre-tax amount and the sales tax portion, so you know exactly how much goes to your business and how much goes to the state.
Example:
Let’s say you want to sell a sandwich for $10 total, tax included. If your combined rate is 7%, our calculator will show that the item’s pre-tax price is $9.35, and the remaining $0.65 is sales tax.
This makes it simple to build pricing that’s both customer-friendly and compliant with West Virginia’s tax requirements.
What goods are subject to sales tax in West Virginia?
In West Virginia, nearly all tangible personal property (physical goods) is presumed taxable unless a specific exemption applies. That means clothing, electronics, furniture, toys, and similar goods are generally taxable.
Is there sales tax on food in West Virginia?
When it comes to food, West Virginia draws a key distinction:
- Food for home consumption is exempt from the state’s 6% sales tax.
- But prepared foods, meals sold by restaurants, delis, convenience stores, or other food sold ready to eat, are taxable at the full rate.
To illustrate, if a sandwich is made fresh onsite or heated by the seller, or if a buyer purchases food from a self-service bar (like a buffet or drink island), those are considered prepared and taxable goods.
If you run a restaurant, café, or convenience store, keeping track of sales tax can get complicated, especially when you’re juggling dine-in meals, takeout orders, and beverage sales. That’s where DAVO can help. DAVO automatically sets aside the exact amount of sales tax you collect each day, then files and pays it to the state for you, on time and in full, guaranteed. It takes sales tax off your plate, so you can focus on what you do best: serving great food and creating a memorable experience for your customers.
Does West Virginia charge sales tax on services?
Services in West Virginia are also broadly taxable unless specifically exempted. Examples of taxable services can include:
- Personal services like haircuts or repairs
- Some professional and business services
- Landscaping or cleaning services, in many cases
However, not all services are taxable. For example, certain public utilities, legal or medical services, or services to employees as part of their employment may be excluded. Because many goods and services fall into a “presumed taxable unless exempt” model in West Virginia. It’s important that business owners verify whether a specific product or service is exempt before assuming it’s non-taxable.
What is exempt from sales tax in West Virginia?
While most goods and services are subject to sales tax in West Virginia, there are a few key exemptions. Essential items such as groceries, prescription medications, and medical equipment (like eyeglasses, hearing aids, and wheelchairs) are not taxed. In addition, sales made to government entities and certain nonprofit organizations, including charitable or religious groups, may also qualify for exemption, but only if they meet state requirements and provide a valid certificate of exemption at the time of purchase.
West Virginia sales tax holiday
West Virginia has a sales tax holiday each year, typically beginning on the Friday before the first Sunday in August and ending the following Monday. The holiday applies to specific qualifying items, so business owners should review the details ahead of time to ensure they’re charging tax correctly. For the most up-to-date list of eligible items, visit the West Virginia Tax Division website.
How to manage tax-exempt sales in West Virginia?
If your business makes tax-exempt sales such as to qualifying nonprofits, religious organizations, or government agencies, it’s important to keep proper documentation. Customers claiming an exemption must present a valid certificate of exemption. As a seller, you’re required to keep these certificates on file to support any exempt sales in case of an audit.
If a customer doesn’t provide a valid exemption certificate, you must charge and collect sales tax as usual. It’s the buyer’s responsibility to provide proper documentation, but the seller is responsible for ensuring it’s collected and stored accurately.
Even though food, prescription drugs, and medical equipment are automatically exempt, keeping clear records of all your transactions helps make reporting and compliance easier and reduces your audit risk.
Make your sales tax less taxing with DAVO.
How to get a West Virginia sales tax registration?
Before you can collect or remit sales tax in West Virginia, you must obtain a Business Registration Certificate from the West Virginia State Tax Department. This requirement applies to every person or company doing business in the state.
You can register in one of three ways: complete the online registration through the State Tax Department’s portal, submit Form WV/BUS-APP (application only), or use the Business Registration Booklet, which includes the application and step-by-step instructions for new businesses. The registration asks for basic business information (legal name, address, federal EIN or SSN, ownership information, and business start date) so the State can set up the appropriate tax accounts for your business.
How to file West Virginia sales tax?
Once you have your Business Registration Certificate, you’re ready to file your sales tax returns. In West Virginia, how frequently you need to file will depend on your total sales. The State Tax Department will assign your filing frequency when you register.
You can file and pay your sales tax online through the West Virginia State Tax Department’s online portal, which is the easiest and most reliable method. Paper forms and payment can be mailed to the West Virginia State Tax Department, Tax Account Administration Division, P.O. Box 1826, Charleston, WV 25327-1826.
When filing, you’ll report the total taxable sales for the period and calculate the amount of tax due. The portal or form will guide you through the steps, including applying any exemptions or credits. Filing on time helps you avoid penalties and ensures you maintain good standing with the State, keeping your business compliant and your focus on running operations.
How to pay sales tax in West Virginia?
After filing your return, it’s time to make your payment. West Virginia accepts several electronic payment methods, including ACH Credits and ACH Debits. ACH Credits are initiated by you through your financial institution, while ACH Debits are initiated by the Tax Department using information you provide through the Pay-by-Phone system or the online filing portal.
Businesses that had a total tax liability of $100,000 or more in the previous year are required to pay electronically. Payments can also be made via the MyTaxes portal on the West Virginia State Tax Department website, which streamlines filing and payment in one place.
West Virginia sales tax due dates
In West Virginia, sales tax returns and payments are due on the 20th day of the month following the close of the reporting period. For example, your sales and use tax collected in January must be filed and paid by February 20.
If the due date falls on a weekend or a state holiday, the deadline moves to the next business day. Businesses that file late may face penalties and interest, so it’s important to mark these dates on your calendar or use an automated system to stay on track.
While West Virginia does not offer a discount or vendor compensation for filing and paying sales tax on time, some other states do. To see which states offer early-payment discounts, check out our guide to sales tax discounts by state.
West Virginia sales tax penalty and interest
Filing or paying your West Virginia sales tax late can result in costly penalties and interest. Both can apply at the same time.
- Failure to file a return on time: 5% per month, up to a maximum of 25%.
- Failure to pay tax due on time: 0.5% per month, up to a maximum of 25%.
- Combined penalties: Both can apply simultaneously, but the total penalty cannot exceed 5% per month or a 50% maximum of the total tax due.
If you fail to make estimated tax payments, penalties may also apply, but the Tax Commissioner may waive them in cases of casualty, disaster, or unusual circumstances where enforcement would be unfair.
Interest is charged on any unpaid tax balance at a rate determined annually by the West Virginia Tax Commissioner. Currently, the rate is around 12.25%, and each December, a new rate is announced for the following year.
How DAVO can help with West Virginia sales tax
Managing sales tax in West Virginia may feel straightforward at first, but keeping track of different filing requirements, payment methods, and penalty rules is essential for staying compliant. From understanding taxable goods and exemptions to meeting your filing deadlines, accuracy and timeliness go a long way in avoiding unnecessary fees or audits.
If you’re running a business in West Virginia, especially in industries like food service or lodging, staying organized with your reporting and payment process helps ensure that your operations run smoothly and keeps you focused on growing your business, not managing paperwork.
Choose your POS system to get started with DAVO.
West Virginia Tax Division Information:
https://tax.wv.gov/Pages/default.aspx
(304) 558-3333 or (800) 982-8297
