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West Virginia Sales Tax Guide for Small Businesses

Everything you need to know about sales tax in West Virginia — rates, deadlines, exemptions, and how to stay compliant without the headache.

Last updated March 2026

Quick Facts

State Rate

6.00%

Avg. Combined

6.39%

Filing Frequency

Monthly, Quarterly, or Annual

Vendor Discount

No

Home Rule

No

West Virginia Sales Tax Rates

West Virginia's state sales tax rate is 6.00%. Cities and counties can add local taxes on top. The average combined rate across West Virginia is 6.39%.

The highest combined rate in the state can reach up to 7.00% in some jurisdictions.

Filing Deadlines & Frequency

Filing Frequency

Monthly, Quarterly, or Annual — assigned by WV Tax Dept. based on tax liability

Due Dates

20th of the month after the reporting period

File Online

West Virginia State Tax Department — MyTaxes: https://tax.wv.gov/

What's Taxable for Restaurants & Food Businesses

Prepared Food

Yes — prepared food and restaurant meals are taxable at the full 6.39% combined rate.

Grocery Food

Exempt from sales tax. Grocery food is exempt from sales tax. Prepared food and restaurant meals are taxable.

Alcohol

Subject to sales tax plus separate excise taxes. WV is a control state for spirits.

Vendor Discount

West Virginia does not currently offer a vendor discount for timely filing.

Penalties for Late Filing

Late Filing Penalty

5% per month, max 25% of tax due

Interest

Adjusted rate set by WV Tax Department

Miss a deadline and West Virginiastarts charging penalties and interest immediately. That adds up fast on a busy restaurant's tax bill.

TaxAside's On-Time Guarantee covers up to $5,000 in penalties if we ever file late.

Calculate Your West Virginia Sales Tax

West Virginia Sales Tax Calculator
$
State tax (6.00%)$0.00
Est. local tax (0.39%)$0.00

Total tax (6.39%)$0.00
Total with tax$0.00

This calculator uses average combined rates. Your actual rate depends on your exact location.

Get your exact rate →

How TaxAside Helps in West Virginia

  • Daily set-asides mean no tax-day surprises. We pull, calculate, set aside, and file — you do nothing.
  • On-Time Guarantee covers up to $5,000 in penalties if we're ever late filing your West Virginia return.
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Tired of worrying about West Virginia sales tax?

Let TaxAside handle it. We connect to your POS, set aside the right amount every day, and file your return on time — guaranteed.

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