West Virginia state sales tax rate
The base state sales tax rate in West Virginia is 6.00%. State 6%; many services taxable; combined 6-7%.
Average local tax adds approximately 0.57%, bringing the typical combined rate to about 6.57%.
Do services need sales tax in West Virginia?
Yes — most services are subject to sales tax in West Virginia. Specific exemptions exist for professional services, healthcare, and non-discretionary services. Always confirm with the West Virginia Department of Revenue or your CPA for your specific industry.
Common exemptions
- Most professional services (legal, medical)
- Custom software development
State rate
6.00%
Services
Taxable
Avg local add
0.57%