The West Virginia (WV) state sales tax rate is currently 6%, ranking 16th-highest in the U.S. Depending on local municipalities, the total tax rate can be as high as 7%. The average local rate is 0.38%. The average combined tax rate is 6.38%, ranking 32nd in the US.

Local taxes apply to both intra-state and inter-state transactions.

Use tax is imposed on the use of goods and service in West Virginia on which applicable sales tax has not been paid.

In West Virginia, food and food ingredients intended for human consumption are exempt from sales and use tax. However, prepared food, vending machine food or soft drinks are taxable. Sales and purchases of drugs, durable medical goods, mobility-enhancing equipment and prosthetic devices upon prescriptions are exempt from sales tax. Sales of insulin to consumers for medical purposes are also exempt from sales tax. Sales of textbooks required to be used in any of the schools of the State are tax exempt.

West Virginia participates in the Streamlined Sales Tax Project (SSTP).