Effective July 1, 2017, the following ten West Virginia cities will begin imposing municipal sales and use tax at the rate of 1%.
· Bluefield
· Follansbee
· Moundsville
· New Cumberland
· Princeton
· Shepherdstown
· Sistersville
· St. Albans
· Wardensville
· Wayne
This will be in addition to the municipalities that are currently imposing municipal sales and use tax at a local rate of 1%.
· Beckley
· Bolivar
· Bridgeport
· Charles Town
· Charleston
· Clarksburg
· Dunbar
· Fairmont
· Grafton
· Harpers Ferry
· Harrisville
· Huntington
· Martinsburg
· Milton
· Moorefield
· Nitro
· Parkersburg
· Pennsboro
· Quinwood
· Ranson
· Romney
· Rupert
· South Charleston
· Thomas
· Vienna
· Weirton
· Wheeling
· Williamstown
To calculate the tax, combine the state tax rate (6%) and the local rate (1%). Apply the combined rate to the taxable sales price and round to the nearest full cent.
The West Virginia State Tax Department administers the local taxes. Local sales tax applies to retail sales made and taxable services provided within the local taxing area. The tax applies to the same items to which the West Virginia sales and use tax applies.
Report local taxes when you file your state West Virginia sales and use tax. The Combined Sales and Use tax return (CST200CU) will be updated to reflect the new, additional municipalities.
Please give us a call if you have any questions or need any assistance.