West Virginia sales tax at a glance
| Type of tax | Sales and use tax |
|---|---|
| State rate | 6% |
| Local rates | Average 0.60%, highest 1.40% |
| Average combined rate | 6.60% |
| Groceries | ExemptFood for home consumption has been exempt from state sales tax since 1 July 2013. Prepared food is taxable. |
| Prescription drugs | ExemptPrescription drugs are exempt. Over-the-counter drugs are taxable. |
| Clothing | Taxed (summer holiday, $125 cap)Clothing is taxed, except items of $125 or less during the back-to-school holiday (31 July to 3 August in 2026). |
Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the WV Tax Division: Municipal sales and use tax rates.
Worked examples
A $500 tablet in Morgantown (7%)
| Rate | 6% state + 1% local = 7% |
|---|---|
| Price before tax | $500.00 |
| Sales tax | $35.00 |
| Total | $535.00 |
Working: $500.00 × 7% = $35.00. Morgantown adds the 1% municipal tax. During the summer holiday a tablet at $500 or less would have been tax-free.
Working back from a $106.00 receipt outside a taxing city
| Rate | 6% |
|---|---|
| Price before tax | $100.00 |
| Sales tax | $6.00 |
| Total | $106.00 |
Working back: $106.00 ÷ 1.06 = $100.00, so the tax was $6.00. Without a municipal tax the rate is 6%, so divide by 1.06. Inside a participating city, divide by 1.07.
Municipal sales tax
West Virginia cities can adopt a 1% municipal sales and use tax, and many of the larger ones have. The Tax Division publishes the list of participating municipalities and their effective dates. Some economic opportunity development districts charge a special district excise tax in place of the state sales tax. For most purchases, the rate is simply 6% outside a participating city and 7% inside one.
Back-to-school holiday
West Virginia's sales tax holiday ran for four days, from 31 July to 3 August 2026. It covered clothing priced at $125 or less per item, laptops and tablets up to $500, school supplies up to $50, instructional materials up to $20 and sports equipment up to $150. An item priced over its cap is taxed on the whole price. Groceries for home and prescription drugs are exempt all year; prepared food and over-the-counter medicines are taxed.
West Virginia vs. neighboring states
| State | State rate | Avg. combined | Groceries |
|---|---|---|---|
| West Virginia | 6% | 6.60% | Exempt |
| Ohio | 5.75% | 7.29% | Exempt |
| Pennsylvania | 6% | 6.34% | Exempt |
| Maryland | 6% | 6.00% | Exempt |
| Virginia | 5.3% | 5.77% | 1% statewide |
| Kentucky | 6% | 6.00% | Exempt |
Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.