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West Virginia sales tax rates by ZIP code
A growing number of municipalities levy local sales tax.
Counts and the combined rate range are drawn from our October 2026 file. Rates change monthly.
What you actually have to charge in West Virginia
Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
- State base rate6%
- Local taxesYes — city, county and/or special district rates apply on top
- ShippingTaxable either way — separate or combined with handling
- Taxing jurisdictions we track107
- ZIP codes with more than one rate121 of 851 (14%) — a single rate per ZIP code would be wrong for these
- Update frequencyMonthly, delivered two business days before the month begins
See the WV data before you buy. Every edition has a free sample file cut from our October 2026 file, with the full state, county, city and district breakdown exactly as it ships, including 30 WV rows.
What's in the West Virginia rate file
West Virginia data ships inside every edition — we do not sell single-state files. Each row carries the ZIP code, county and city name, the rate at each jurisdiction level, the combined total, and whether shipping is taxable. The higher editions add district reporting codes, FIPS codes, effective dates and sales tax holiday windows.
Research
Official West Virginia sales tax resources
Every link below goes to an official West Virginia government source, not to us. The state is always the authority — our file is how you avoid checking it by hand every month.
- West Virginia Tax DivisionThe agency that administers sales tax in West Virginia (opens in a new tab)
- Sales & use tax sectionRules, guidance and forms straight from the agency (opens in a new tab)
- Downloadable rate tablesThe state's own rate and boundary files (opens in a new tab)
- Local & municipal taxHow cities and counties handle their share (opens in a new tab)
- Register for a permitApply for a sales tax licence or permit (opens in a new tab)
- File and payThe state's online filing and payment portal (opens in a new tab)
- Sales tax holidayDates and qualifying items (opens in a new tab)
How local tax works in West Virginia. Municipal sales and use tax is administered exclusively by the State Tax Commissioner — statute bars a municipality from administering its own — and vendors report it on municipal schedules attached to the state return.
Worth knowing. A simple two-tier structure — 6% state plus a uniform 1% municipal tax in the 100-plus municipalities that impose it, with no county tax and no variable local rates. As a Streamlined member, West Virginia publishes quarterly boundary and rate tables.
Questions
West Virginia sales tax questions
What is the sales tax rate in West Virginia?
The statewide base rate is 6%. Local jurisdictions add their own rate on top, so the rate you must actually charge is almost never the state rate.
Is shipping taxable in West Virginia?
Generally yes. In West Virginia a delivery charge is taxable whether you bill it on its own or roll it in with handling.
That distinction catches people out, which is why our file carries both flags — TAX_SHIPPING_ALONE and TAX_SHIPPING_AND_HANDLING_TOGETHER — on every row, for the specific jurisdiction. Your system doesn't have to encode the rule.
How many sales tax jurisdictions are there in West Virginia?
We track 107 bodies that actually levy a sales tax in West Virginia — 107 cities — across 851 WV ZIP codes. We count a county, city or district only where it charges something, not merely because it appears in the file.
Where can I download West Virginia sales tax rates?
Every Sales Tax Systems edition includes West Virginia along with the other 49 states, DC and Canada — we do not sell state-by-state files. Download a free sample to see the format and the WV rows in it.
Sales tax rates in other states
West Virginia is one state. The file covers all of them.
Every edition includes all 50 states, DC and Canada, updated monthly, from $499/year.
See pricing Free sample