TAX & LICENSE / VIRGINIA STATE TAX SYSTEM
Income Tax
West Virginia imposes a graduated income tax that begins with a rate of 32 percent on the first $10,000 of taxable income, and can go as high as 6.5 on income over $60,001.
West Virginia State Department of Taxation
Customer Service
800-982-8297
http://tax.wv.gov
Sales Tax
The state-wide sales tax rate on most purchases is 6 percent. The use tax is a companion tax to the consumer sales and service tax and is based on the purchase price of tangible personal property or taxable services. This tax is required to be paid by individuals or businesses directly to the State Tax Department on tangible personal property or services purchased for which the West Virginia sales tax has not been paid. The state-wide use tax rate is 6 percent. Several West Virginia municipalities also collect local sales taxes of 0.5 cent to 1 cent.
West Virginia’s sales and use tax on food and food ingredients was eliminated on July 1, 2013. However, food sold in a heated state, prepared food or food sold with eating utensils provided by the seller is still taxed.
West Virginia’s general consumer sales and service tax rate of 6 percent applies to the food items purchased at vending machines, as well as all soft drinks.
Property Tax
Real and personal property is subject to tax unless specifically exempted by law.
West Virginia counties administer and collect property taxes. West Virginia real and personal property tax records are managed by the County Assessor in each county.
Property is assessed according to its use, location and value as of July 1. All property is reappraised every three years; annual adjustments are made to assessments for property with a change of value.
West Virginia offers a homestead exemption to its citizens that are 65 years old or are permanently disabled.
Since 2008, West Virginia has offered a refundable personal income tax credit, up to $1,000, for real property taxes paid in excess of income.
Property Tax Information
Allegany County, WV
540-863-6640
www.co.alleghany.va.us
Berkeley County, WV
304-264-1923
www.berkeleycountycomm.org
Jefferson County, WV
304-728-3220
www.jeffersoncountywv.org
Morgan County, WV
304-258-8540
http://morgancountywv.gov
