Skip Navigation Links

Local Sales and Use Tax

Effective July 1, 2015 nine municipalities will begin imposing a municipal sales and use tax at the rate of 1%. The nine municipalities are: Bolivar, Charles Town, Martinsburg, Nitro, Parkersburg, Ranson, Milton, Thomas and Vienna. Additionally, on July 1, 2015 the municipalities of Charleston and Wheeling will increase the rate of municipal sales and use tax from 0.5% to 1%.

The West Virginia State Tax Department administers the local taxes displayed in the chart below. Local sales tax applies to retail sales made and taxable services provided within the local taxing area. The tax applies to the same items West Virginia sales and use tax law outlines.

To calculate the tax, combine the state tax rate and the local rate(s). Apply the combined rate to the taxable sales price and round to the nearest full cent.

Report local taxes when you electronically file your West Virginia sales and use tax. The numbers are reported separately from state taxes.

* The effective rate is the State sales tax rate of 6% plus the municipality’s rate.

As indicated above, Charleston and Wheeling changed their rates effective July 1, 2015. For the periods from October 1, 2013 through June 30, 2015, the following rates are applicable for those municipalities:

* The effective rate is the State sales tax rate of 6% plus the municipality’s rate.

Who is required to collect?

All retailers who are registered to collect West Virginia sales taxes and are doing business in an area with a local tax must be registered with the State Tax Department to collect local taxes.

Those include sellers from outside the locality that:

Local tax applies to sales made or services performed within city limits only. Zip codes help to determine the taxing area but don’t always correspond exactly with city or county limits, so part of a zip code may be outside the city.

Local Use Tax

Local use tax applies when you buy items or services for use, storage, distribution or consumption in the local area without paying local sales tax to the seller. Use tax is similar to the sales tax and the rates are identical. It is based on your cost of taxable purchases. Common examples of when use tax is due are when:

When to Charge a Local Tax

As a general rule, charge local sales tax on all sales made in a local taxing area that are subject to the West Virginia state sales tax.


Do not charge local sales tax on sales of taxable items when:

Federal government agencies often are exempt from state and local sales and use taxes, but in situations where they are exempt, they must claim the exemption by presenting a properly-executed exemption certificate. (See TSD-300 Sales and Use Tax Exemptions).

State and local agencies (including cities, towns, counties, instrumentalities, political subdivisions, commissions, special districts and governmental boards) claiming exemption, like federal agencies, must present the exemption certificate or direct pay permit number. (See TSD-300 Sales and Use Tax Exemptions).

Some West Virginia state agencies have Direct Pay authorization when buying tangible items.

Vehicles and Leases

Local sales tax does not apply to sales or leasing of motor vehicles.


In these examples, West Virginia state taxes always apply, and local taxes apply where indicated.

For Tax Information or Assistance, call (304) 558-3333 or 1-800-982-8297 Monday - Friday: 8:00 a.m. - 5:00 p.m.

The information obtained herein is accurate to the best of our knowledge and is not a substitute for tax laws or regulations. The State is not liable for any damages resulting from any information that unintentionally may be inaccurate or untimely.

Copyright 2015 State of West Virginia. All Rights Reserved.