Sales tax
West Virginia Sales Tax in 2026: 6% Rate, 1% Municipal Tax, Food Exemption and Filing
West Virginia sales tax 2026: the 6% rate, 1% municipal tax in 101 cities, food exemption, taxable services, the $30 registration, filing by the 20th and examples.
Edited by Sumeet YadavFounder & editor, MSMETOOLS · fact-checked against official sources
Contents (11)
- 1. How West Virginia's sales tax works
- 2. The 1% municipal sales tax
- 3. Food, prepared food and restaurants
- 4. Services: what's taxed and what isn't
- 5. Short-term rentals and hotel occupancy taxes
- 6. Worked examples in dollars
- 7. Registering your business
- 8. Filing, due dates and payment
- 9. Remote sellers and marketplaces
- 10. Common mistakes and how to fix them
- 11. What to do next
West Virginia's sales tax starts with a simple number, 6%, and then adds a twist most neighbors don't have: the law presumes that every sale of goods and services is taxable unless an exemption clearly applies. That brings repair shops, landscapers and many other service businesses into the system. On top of the state rate, 101 cities and towns charge a 1% municipal sales tax, a list that grew again in 2026 and will grow on January 1, 2027. This guide is for West Virginia retailers, restaurants, contractors, rental hosts and out-of-state sellers who need the 2026 rules with dollar examples. We checked each figure against the West Virginia Tax Division's publications in October 2026.
Quick answer
West Virginia's sales tax rate is 6%, plus 1% in 101 municipalities such as Charleston, Morgantown and Huntington, for 7% there. Groceries are exempt, but prepared food is taxed. Many services are taxable, apart from professional and personal services. You need a $30 business registration certificate, and returns are due the 20th.
No county sales taxes
Monthly filing above $250 a month of tax; quarterly or annual for small vendors
Hotel stays can add a local hotel occupancy tax of up to 6%
The June accelerated payment ended in 2025 under SB 615
Remote sellers collect after $100,000 or 200 transactions
How West Virginia's sales tax works
West Virginia's consumers sales and service tax applies to the sale, lease or rental of tangible personal property and to services. The Tax Division's sales tax page states the rule plainly: all sales of goods and services are presumed subject to sales and use tax unless an exemption clearly applies. If you're not sure whether something is taxable, the default answer is yes.
Vendors collect the tax from buyers and remit it to the Tax Division. A vendor that fails to collect is personally liable for the tax. Since July 1, 2021, a vendor may absorb the tax and advertise a tax-included price, as long as it remits the full tax and shows "tax included" on the invoice. The return computes tax by multiplying gross taxable sales by 0.06, carrying the result to three decimals and rounding to the nearest cent.
The use tax is the complement. It's 6% on goods and services used in West Virginia when West Virginia sales tax wasn't paid, such as equipment bought online from a seller that didn't collect, or supplies bought in Virginia and brought back. A credit is allowed for sales tax legally paid to another state. Purchasers owe use tax until it's paid, either to the vendor or directly to the Tax Division.
Some places have their own versions. In a handful of designated development districts, such as University Town Center in Monongalia County, The Highlands in Ohio County and Park Place in South Charleston, sales are subject to a 6% special district excise tax instead of the state sales tax, and the 1% local tax still applies. Businesses in those districts file separate special district returns by the 20th.
West Virginia at a glance (2026)
6%
State sales and use tax
1%
Municipal sales tax
101 municipalities
$30
Business registration certificate
20th
Return due
Month after the period
$100,000 or 200 transactions
Remote seller threshold
The 1% municipal sales tax
West Virginia municipalities can levy their own sales and use tax, and every one that has done so charges 1%. The Tax Division collects it with the state tax; you report it on Schedule M of Form CST-200CU, line by line for each municipality. Municipal tax applies where the goods or taxable services are delivered, so a Parkersburg store delivering a sofa to a home outside city limits doesn't charge Parkersburg's tax, and an online seller shipping to a Morgantown address does.
The Tax Division's list issued on April 17, 2026 shows 101 municipalities with the tax in effect. They include the larger cities of Charleston, Huntington, Morgantown, Parkersburg, Wheeling, Weirton, Fairmont, Martinsburg, Beckley, Clarksburg, Bluefield, Princeton and South Charleston, and many small towns. Charleston and Wheeling started at 0.5% in October 2013 and later moved to 1%.
The list keeps growing. Clay, Franklin, St. Marys and Winfield started on January 1, 2026, and Granville, Ronceverte and Welch on July 1, 2026. Danville, Farmington, Gilbert, Kenova, Keyser and Wellsburg are scheduled to begin on January 1, 2027. Update your tax tables before each January and July, and use the Tax Division's address-based rate tables for deliveries.
Cities can also impose their own business and occupation (B&O) taxes on gross receipts, registration fees and license fees that the Tax Division doesn't collect. About half of West Virginia's 234 municipalities levy a B&O tax. Contact each city where you'll do business before you open.
Food, prepared food and restaurants
Food and food ingredients for home consumption are not taxed in West Virginia. Prepared food is, at the regular 6% rate plus any municipal tax. Publication TSD-420 lists what counts as prepared food: two or more ingredients mixed or combined by the seller and sold as one item; everything sold by a restaurant or other eating establishment, whether eaten there or taken away, including salad bars and drink islands; and items the seller heated that are ready to eat. Sell a taxable item and an untaxed food item together for one unitemized price, and the whole price is taxed.
Some edge cases help sellers. Food that's only sliced, repackaged or pasteurized by the seller isn't prepared food. Raw meat, fish or eggs that the buyer must cook isn't prepared food either. Bakeries that sell unheated bread, rolls, pastries, cakes, pies, cookies and similar items by weight or as single items aren't caught by the manufacturer rule. Purchases made with SNAP benefits or WIC are exempt.
Cottage food producers who sell shelf-stable foods from home are exempt from food licensing rules, but not from tax rules. They still register their business and collect tax on prepared food they sell.
Services: what's taxed and what isn't
Because services are presumed taxable, the exemptions matter more in West Virginia than in most states. TSD-300 lists the main ones:
Professional services. Services recognized as professional under West Virginia law, such as those provided by doctors, lawyers, engineers, architects and CPAs, aren't taxed. Professionals still pay tax on the goods and services they buy to run their practices.
Personal services. Services to the person, such as barbering, hairstyling, manicuring and massage, are exempt. Weight loss and general fitness programs are usually taxable, but personalized fitness programs are exempt.
Capital improvements. Construction work on real property is exempt only when it results in a capital improvement. Other construction trade activity, such as most repair work, is taxable. Contractors generally pay tax on what they buy.
Isolated transactions. People not in business, such as someone selling personal belongings, don't collect tax. Yard sales are exempt if held no more than four times a year for no more than 48 hours each. People who sell regularly at flea markets or roadside stands are in business and must register.
Is it taxable in West Virginia?
| Sale | Taxable? | Why |
|---|---|---|
Groceries | No | Food and food ingredients |
Restaurant meal or deli sandwich | Yes, 6% + local | Prepared food |
Auto or appliance repair | Yes | Services presumed taxable |
Lawyer, CPA or engineer fee | No | Professional services |
Haircut or massage | No | Personal services |
New deck built onto a house | No | Capital improvement |
Roof repair | Yes | Not a capital improvement |
Yard sale, four times a year | No | Isolated transaction |
Groceries
- Taxable?
No
- Why
Food and food ingredients
Restaurant meal or deli sandwich
- Taxable?
Yes, 6% + local
- Why
Prepared food
Auto or appliance repair
- Taxable?
Yes
- Why
Services presumed taxable
Lawyer, CPA or engineer fee
- Taxable?
No
- Why
Professional services
Haircut or massage
- Taxable?
No
- Why
Personal services
New deck built onto a house
- Taxable?
No
- Why
Capital improvement
Roof repair
- Taxable?
Yes
- Why
Not a capital improvement
Yard sale, four times a year
- Taxable?
No
- Why
Isolated transaction
Short-term rentals and hotel occupancy taxes
Rentals of a hotel room, house, apartment, cabin, campsite, condo or time-share for less than 30 consecutive days are taxable, according to TSD-435. The owner collects the 6% state tax and, inside a participating municipality, the 1% municipal tax. When a marketplace facilitator collects the state and municipal tax on a booking, the owner doesn't collect it again.
Hotel occupancy taxes are separate. Counties and cities can impose them, at no more than 6% of the price, and the host pays them directly to the county or city, not the Tax Division. Rental owners may also owe municipal B&O tax on gross rental income and need a city business license, so check with the local government as well as the state.
Worked examples in dollars
A Charleston hardware store. A customer buys a $400 grill. Tax at 7% (6% plus Charleston's 1%) is $28, for $428. The store reports $24 as state tax and $4 on Schedule M for Charleston.
A rural store outside city limits. The same $400 grill in a town without a municipal tax is taxed at 6%: $24.
A Huntington grocery and deli. A shopper buys $80 of groceries and a $10 hot sub. The groceries are exempt; the sub is prepared food taxed at 7%, or $0.70.
An auto repair shop in Wheeling. A $600 brake job, parts and labor, is taxable because repair services are presumed taxable: 7% is $42.
A cabin near Davis. Three nights at $200 is $600. Davis has a 1% sales tax, so the host collects 7%, or $42, plus any county hotel occupancy tax paid directly to the county.
An accountant in Morgantown. A $1,500 tax preparation fee is a professional service and isn't taxed. A $1,000 laptop the firm buys for the office is taxed at 7%: $70.
Try it — 7% Charleston sales tax on $400
Registering your business
Every business must get a business registration certificate from the Tax Division before doing business in the state. Apply through the WV One Stop Business Portal or on Form WV/BUS-APP and pay $30. Registration opens your sales and use tax account and supplies Form CST-200CU. A separate certificate is needed for each location, and it must be displayed at all times. The certificate is permanent until the business moves, closes or has the certificate revoked.
Operating without a certificate is costly. The Tax Division can fine a business $100 a day for each day it operates unregistered, plus an additional $50 a month for doing business before receiving the certificate or after it expires. Some businesses, such as transient vendors, employment agencies and collection agencies, have extra licensing or bonding requirements. Registering an LLC or corporation with the Secretary of State is separate and doesn't replace the Tax Division certificate.
Buyers who are exempt can use an exemption certificate, a direct pay permit or a refund claim. A properly completed exemption certificate relieves the seller of the duty to collect. Our resale certificate guide explains the general rules.
Filing, due dates and payment
Your filing frequency depends on how much tax you collect. Vendors collecting more than $250 a month file monthly. If your average monthly remittance is $250 a month or less, about $3,000 a year, you may file quarterly. If your annual sales and use tax is $600 or less, you may file a single annual return. All returns and payments are due on the 20th day of the month after the period ends.
Use Form CST-200CU for both state and municipal tax, filed online through MyTaxes. File even when no tax is due. Returns that report tax for more than 10 municipalities must be filed electronically, and taxpayers who paid more than $25,000 in the prior tax year must file and pay electronically.
There's one welcome change. Under Senate Bill 615, effective April 7, 2025, businesses no longer make an accelerated payment of sales and use tax in June. They simply file and pay the regular monthly return.
Get Schedule M right. Each municipality's line needs the taxable sales delivered there and the 1% tax on them, because the Tax Division distributes the money to cities from those figures. A store in Charleston that ships to customers in Huntington and Beckley reports three municipal lines, plus state-only sales for deliveries outside participating towns. Keep delivery records, sales invoices and exemption certificates so you can support each line if you're audited, and amend the return for the right period if you discover a mistake rather than adjusting a later month.
West Virginia sales tax calendar (2026)
January 1, 2026
Clay, Franklin, St. Marys and Winfield start the 1% tax
July 1, 2026
Granville, Ronceverte and Welch start the 1% tax
20th of every month
CST-200CU return and payment due
January 1, 2027
Danville, Farmington, Gilbert, Kenova, Keyser and Wellsburg start
Remote sellers and marketplaces
Out-of-state sellers must register, collect and remit once they reach $100,000 or 200 transactions into West Virginia. Marketplace facilitators collect on sales they handle for third-party sellers, including short-term rental platforms. Remote sellers must charge the 1% municipal tax on deliveries into participating municipalities and report it on Schedule M. See our economic nexus guide to compare states.
Common mistakes and how to fix them
Treating services as exempt. In West Virginia the default is taxable. Check TSD-300 before deciding a service isn't taxed.
Using the business address for municipal tax. Municipal tax follows the delivery address. Use the Tax Division's rate tables for each delivery.
Missing new municipalities. Seven towns started in 2026 and six more start January 1, 2027.
Taxing groceries, or not taxing hot food. Groceries are exempt; anything heated, mixed or sold by a restaurant is taxable.
Forgetting local hotel taxes. Hotel occupancy taxes go to the county or city, not the state.
Opening before registering. The $100 a day fine adds up fast. Get the certificate first.
What to do next
Get your $30 business registration certificate before opening, check whether each address you sell to charges the 1% municipal tax, and contact your city about B&O taxes and licenses. Put the 20th on your calendar and file through MyTaxes. Use the sales tax calculator to check receipts at 6% or 7%, and our guide to calculating sales tax for tax-included prices. Selling into neighboring states? Compare our Virginia, Pennsylvania, Ohio and Kentucky guides.
This is general information, not legal or tax advice — confirm on the official source or with a professional.
Frequently asked questions
The state rate is 6%. 101 municipalities, including Charleston, Huntington, Morgantown, Parkersburg, Wheeling, Martinsburg and Beckley, add a 1% municipal sales tax, so the rate there is 7%. There are no county sales taxes. Six more towns start their 1% tax on January 1, 2027.
Groceries, which the law calls food and food ingredients, are exempt from West Virginia sales tax. Prepared food is taxed at 6%, plus the 1% municipal tax where it applies. Prepared food includes restaurant meals, food the seller mixes or heats, salad bars and drink islands. Food that's only sliced, repackaged or pasteurized stays exempt.
Yes, more than most states. West Virginia presumes all sales of goods and services are taxable unless an exemption clearly applies. Exemptions include professional services such as doctors, lawyers, engineers, architects and CPAs; personal services such as haircuts, manicures and massage; and construction work that creates a capital improvement to real property. Most repair work and other construction trade work is taxable.
It's $30. You apply through the WV One Stop Business Portal or on Form WV/BUS-APP, and the certificate also sets up your sales tax account. You need one for each location, displayed at all times. Operating without one can bring a fine of $100 a day.
Returns and payment are due by the 20th day of the month after the reporting period. Vendors collecting more than $250 a month file monthly; those averaging less may file quarterly, and those with $600 or less a year may file annually. File Form CST-200CU through MyTaxes, even when no tax is due.
It's 7%: the 6% state rate plus Charleston's 1% municipal sales tax, which has been at that level since July 1, 2015. Morgantown, Huntington, Wheeling and Parkersburg are also 7%. Hotel stays can add a county or municipal hotel occupancy tax of up to 6%, paid directly to the local government.
Yes, once they reach $100,000 or 200 transactions into West Virginia. Marketplace facilitators collect for their third-party sellers. Remote sellers must collect the 1% municipal tax on deliveries into participating cities, because municipal tax is based on where the goods or services are delivered.
Sources & verification
Figures on this page were checked against the sources below when it was last reviewed on 11 October 2026. Each rate and limit is stored once with its own official source and review date, and official update channels are monitored daily so changes are picked up. How we verify
- 1.TSD-100: Business Taxes (revised July 2026) — West Virginia Tax Division · accessed 11 October 2026
- 2.TSD-300: Sales and Use Tax Exemptions (revised January 2026) — West Virginia Tax Division · accessed 11 October 2026
- 3.TSD-420: Sales Tax Regarding Prepared Foods — West Virginia Tax Division · accessed 11 October 2026
- 4.Municipalities Imposing Sales and Use Taxes (issued April 17, 2026) — West Virginia Tax Division · accessed 11 October 2026
- 5.TSD-435: Short-Term Leases and Rentals of Real Property — West Virginia Tax Division · accessed 11 October 2026
- 6.Sales and Use Tax — West Virginia Tax Division · accessed 11 October 2026
- 7.CST-200CU Instructions — West Virginia Tax Division · accessed 11 October 2026
- 8.Remote Sellers and West Virginia Tax — West Virginia Tax Division · accessed 11 October 2026
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