In WV, local sales tax applies to retail sales made and taxable services provided within the local taxing area (it is destination-based). The tax applies to the same items to which the West Virginia sales and use tax applies. Currently forty-four West Virginia municipalities impose a local sales tax and that number is growing every year.
Effective January 1, 2020: Buckhannon and Hundred, WV will begin imposing local municipal sales and use tax at the rate of 1%. Also, the town of White Hall is increasing its local sales tax rate from .5% to 1%.
Effective July 1, 2020: Morgantown, WV will begin imposing local municipal sales and use tax at the rate of 1%.
To calculate the tax, combine the state tax rate and the local rate. Apply the combined rate to the taxable sales price and round to the nearest full cent. As of January 1, 2020, local tax rates will be at the 1% rate, in all participating municipalities, with the exception of Moorefield, WV which is at 0.5%.
The West Virginia State Tax Department administers the local taxes. Report local taxes when you file your state West Virginia sales and use tax. The Combined Sales and Use tax return will be updated to reflect all changes to the municipalities.
Below is a list of the WV municipalities that are imposing the local tax, including changes that are effective as of January 1 and July 1, 2020.
| Municipality | Effective Date | Municipal Rate | Combined Rate |
| Athens | July 1, 2018 | 1% | 7% |
| Beckley | July 1, 2016 | 1% | 7% |
| Bluefield | July 1, 2017 | 1% | 7% |
| Bolivar | July 1, 2015 | 1% | 7% |
| Bridgeport | July 1, 2016 | 1% | 7% |
| Buckhannon | January 1, 2020 | 1% | 7% |
| Charles Town | July 1, 2015 | 1% | 7% |
| Charleston | July 1, 2015 | 1% | 7% |
| Clarksburg | July 1, 2016 | 1% | 7% |
| Davis | July 1, 2018 | 1% | 7% |
| Dunbar | July 1, 2016 | 1% | 7% |
| Elizabeth | July 1, 2018 | 1% | 7% |
| Elkins | July 1, 2018 | 1% | 7% |
| Fairmont | July 1, 2016 | 1% | 7% |
| Follansbee | July 1, 2017 | 1% | 7% |
| Grafton | July 1, 2016 | 1% | 7% |
| Harpers Ferry | July 1, 2016 | 1% | 7% |
| Harrisville | October 1, 2013 | 1% | 7% |
| Hundred | January 1, 2020 | 1% | 7% |
| Huntington | January 1, 2012 | 1% | 7% |
| Kingwood | July 1, 2019 | 1% | 7% |
| Martinsburg | July 1, 2015 | 1% | 7% |
| Milton | July 1, 2015 | 1% | 7% |
| Moorefield | July 1, 2016 | 0.5% | 7% |
| Morgantown | July 1, 2020 | 1% | 7% |
| Moundsville | July 1, 2017 | 1% | 7% |
| New Cumberland | July 1, 2017 | 1% | 7% |
| Nitro | July 1, 2015 | 1% | 7% |
| Parkersburg | July 1, 2015 | 1% | 7% |
| Pennsboro | July 1, 2016 | 1% | 7% |
| Princeton | July 1, 2017 | 1% | 7% |
| Quinwood | October 1, 2013 | 1% | 7% |
| Ranson | July 1, 2015 | 1% | 7% |
| Romney | July 1, 2016 | 1% | 7% |
| Rupert | April 1, 2013 | 1% | 7% |
| Shepherdstown | July 1, 2017 | 1% | 7% |
| Sistersville | July 1, 2017 | 1% | 7% |
| South Charleston | July 1, 2016 | 1% | 7% |
| St. Albans | July 1, 2017 | 1% | 7% |
| Thomas | July 1, 2015 | 1% | 7% |
| Vienna | July 1, 2015 | 1% | 7% |
| Wayne | January 1, 2018 | 1% | 7% |
| Weirton | July 1, 2016 | 1% | 7% |
| Weston | January 1, 2018 | 1% | 7% |
| Wheeling | July 1, 2015 | 1% | 7% |
| White Hall | January 1, 2020 | 1% | 7% |
| Williamstown | October 1, 2011 | 1% | 7% |