WV
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894 ZIP Codes Indexed
Streamlined Sales Tax (SST) Member
West Virginia Sales Tax Rates 2026 - State & Local Guide
Comprehensive 2026 sales tax guide for West Virginia (WV). Current state base rate is 6.00% with combined local rates ranging up to 7.00%.
⚡ Direct Tax Answer & Key Takeaway
The statewide base sales tax rate in West Virginia (WV) is 6.00% in 2026. Local county and city taxes can increase total combined rates up to 7.00%, with a statewide average combined rate of 6.06%.
Base State Rate
6.00%
Average Local Rate
6.06%
Maximum Combined
7.00%
Indexed Cities
787
Cities & Jurisdictions in West Virginia
| City | County | Combined Sales Tax Rate | Action |
|---|---|---|---|
| View Tax Rates → |
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No matching cities or counties found.
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📋 State Tax Rules & Compliance Guide (West Virginia)
Sourcing Rule
Destination-based
Groceries & Food
Exempt (0% Tax)
Clothing & Apparel
Taxable at standard rate
SaaS & Digital Goods
Non-Taxable
Economic Nexus Threshold
$100,000 in sales or 200 separate transactions
Official Tax Authority
West Virginia Department of Revenue ↗
🏛️ Counties in West Virginia
Barbour County
4 ZIPs →
Berkeley County
8 ZIPs →
Boone County
8 ZIPs →
Braxton County
4 ZIPs →
Brooke County
6 ZIPs →
Cabell County
45 ZIPs →
Calhoun County
1 ZIPs →
Clay County
1 ZIPs →
County
434 ZIPs →
Doddridge County
1 ZIPs →
Fayette County
25 ZIPs →
Gilmer County
2 ZIPs →
Grant County
2 ZIPs →
Greenbrier County
8 ZIPs →
Hampshire County
4 ZIPs →
Hancock County
4 ZIPs →
Hardy County
2 ZIPs →
Harrison County
16 ZIPs →
Jackson County
2 ZIPs →
Jefferson County
5 ZIPs →
Kanawha County
62 ZIPs →
Lewis County
2 ZIPs →
Lincoln County
4 ZIPs →
Logan County
20 ZIPs →
Marion County
13 ZIPs →
Marshall County
5 ZIPs →
Mason County
7 ZIPs →
McDowell County
19 ZIPs →
Mercer County
8 ZIPs →
Mineral County
7 ZIPs →
Mingo County
8 ZIPs →
Monongalia County
12 ZIPs →
Monroe County
2 ZIPs →
Morgan County
2 ZIPs →
Nicholas County
9 ZIPs →
Ohio County
4 ZIPs →
Pendleton County
2 ZIPs →
Pleasants County
1 ZIPs →
Pocahontas County
7 ZIPs →
Preston County
11 ZIPs →
Putnam County
7 ZIPs →
Raleigh County
24 ZIPs →
Randolph County
14 ZIPs →
Ritchie County
6 ZIPs →
Roane County
2 ZIPs →
Summers County
1 ZIPs →
Taylor County
2 ZIPs →
Tucker County
5 ZIPs →
Tyler County
3 ZIPs →
Upshur County
3 ZIPs →
Wayne County
7 ZIPs →
Webster County
3 ZIPs →
Wetzel County
8 ZIPs →
Wirt County
1 ZIPs →
Wood County
9 ZIPs →
Wyoming County
12 ZIPs →
❓ Frequently Asked Questions
Key questions and answers regarding sales tax rates, exemptions, and compliance.