How West Virginia Sales Tax Works
West Virginia's state government imposes a 6.00% sales tax on most retail purchases. Counties, cities, and special districts can layer additional local sales tax on top — pushing combined rates to a population-weighted average of 6.57% statewide.
West Virginia's 6% state rate is uniform, with a few "home rule" cities (Charleston, Huntington, Wheeling) adding a 1% local option.
Groceries in West Virginia
West Virginia eliminated its state sales tax on groceries in 2013; municipal sales taxes may still apply.
How West Virginia Compares to Neighboring States
Sales tax on a $1,000.00 purchase in West Virginia versus neighboring states, using each state's average combined rate (state + local):
| State | State Rate | Combined Rate | Tax on $1,000 | vs. West Virginia |
|---|---|---|---|---|
| West Virginia (here) | 6.00% | 6.57% | $65.70 | — |
| Pennsylvania | 6.00% | 6.34% | $63.40 | -$2.30 |
| Maryland | 6.00% | 6.00% | $60.00 | -$5.70 |
| Virginia | 4.30% | 5.77% | $57.70 | -$8.00 |
| Kentucky | 6.00% | 6.00% | $60.00 | -$5.70 |
| Ohio | 5.75% | 7.24% | $72.40 | +$6.70 |
A negative "vs." figure means a lower sales tax bill on the same purchase. Specific addresses can vary materially from the state-wide average.
Frequently Asked Questions
What is the West Virginia sales tax rate for 2026?
West Virginia's state sales tax rate is 6.00% for 2026. When combined with the average local sales tax of 0.57%, most West Virginia residents pay a typical combined rate of 6.57%.
How much sales tax will I pay on a $100 purchase in West Virginia?
On a $100 purchase, expect approximately $6.00 in state sales tax, or about $6.57 including average local sales tax (combined 6.57%). Total cost: roughly $106.57.
Are groceries taxed in West Virginia?
West Virginia eliminated its state sales tax on groceries in 2013; municipal sales taxes may still apply.
Is sales tax calculated before or after discounts in West Virginia?
West Virginia follows the standard rule used by virtually all states: sales tax is calculated on the final discounted price, not the original price. If a $200 item is on sale for $150, you pay sales tax on $150. Manufacturer coupons can be treated differently in some states.
How is this West Virginia sales tax estimate calculated?
The calculator applies West Virginia's 6.00% state sales tax rate plus whatever local rate you enter (city + county + special districts). The default Local Rate is 0%; click a city in the table above to fill in its local portion, or look up your specific address with West Virginia's Department of Revenue tool.