{"id":377196,"date":"2016-03-31T21:37:16","date_gmt":"2016-04-01T02:37:16","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/west-virginia-law\/west-virginia-consumer-tax-laws.html"},"modified":"2017-10-26T23:00:00","modified_gmt":"2017-10-27T04:00:00","slug":"west-virginia-consumer-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/west-virginia-law\/west-virginia-consumer-tax-laws.html","title":{"rendered":"West Virginia Consumer Tax Laws"},"content":{"rendered":"\n
\n \n
\n

West Virginia Consumer Tax Laws<\/h1>\n
\n
\n

Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

\n \n <\/i>\n Legally Reviewed\n <\/summary>\n\n
\n

This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

\n \n <\/i>\n Fact-Checked\n <\/summary>\n\n
\n

The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

Consumer taxes are generally intended to raise revenue for the state, to discourage certain habits, or sometimes both. Cigarette, gas, and gambling<\/a> taxes both raise money for the government and try to limit the consumption of these items or the activity. However, only purchases of those products pay that tax. In comparison, West Virginia has a sales tax that everyone pays, whether they\u2019re a long-time state resident, a tourist, a citizen, or an undocumented immigrant.<\/p>\r\n

Taxes on Goods Purchased Out-of-State or Online<\/h2>\r\n

According to the U.S. Constitution, only the federal government has the power to regulate trade between two states<\/a>. Therefore, states generally can\u2019t tax goods purchased in or imported from another state. Unfortunately, this doesn\u2019t mean you can always avoid paying sales taxes by purchasing expensive items in states without sales tax, like Delaware or New Hampshire<\/a>. For example, whether you purchase a car in-state or out-of-state, you have to pay the 5% motor vehicle sales tax<\/a> on a car titled in West Virginia. This discourages individuals from buying a car outside West Virginia just to save on taxes.<\/p>\r\n

You can\u2019t necessarily avoid taxes<\/a> just by purchasing items online either. Generally, if a company has a physical presence in the state where an item is bought (e.g. Kohl\u2019s, Sears, JC Penney, etc.), then the seller must collect sales tax from the buyer. If not, the seller doesn\u2019t have to collect sales tax. Note that the rules for international internet purchases differ greatly.<\/p>\r\n

The following chart lists the primary consumer tax laws<\/a> and tax rates in West Virginia.<\/p>\r\n\r\n
Sales Tax<\/b><\/td>\r\nSales tax in West Virginia is 6%<\/a>. However, some cities have an additional municipal rate<\/a>, from .5 to 1% making the total sales tax in those cities be 6.5% to 7%. Those cities include Charleston, Huntington, Wheeling, and more.<\/td>\r\n<\/tr>
Use tax<\/b><\/td>\r\nThe West Virginia sales and use tax are the same at 6%. This makes sense because the use tax is what you pay for items bought elsewhere, but used in West Virginia.<\/td>\r\n<\/tr>
Gasoline Tax<\/b><\/td>\r\nThe gas tax was decreased from 20.5 cents per gallon to 15.5 cents per gallon<\/a> on August 1, 2007. There\u2019s also an 11.7 cents per gallon sales tax on gasoline and other similar fuels.<\/td>\r\n<\/tr>
Cigarette Tax<\/b><\/td>\r\nWest Virginia charges a tax of 55 cents per 20 cigarettes<\/a>. Some activists are pushing for an increased tobacco excise tax<\/a> because WV has one of the highest tobacco use rates in the country.<\/td>\r\n<\/tr>
Liquor Tax<\/b><\/td>\r\nThe oddly named \u201cnonintoxicating beer\u201d or .5% to 12% alcohol by volume is taxed at a rate of $5.50 per barrel<\/a>. Any intoxicating liquor is taxed at 5%<\/a> of the purchase price.<\/td>\r\n<\/tr>
Gambling Tax<\/b><\/td>\r\nHorse and dog racing tracks pay a daily license tax<\/a> of $150 to $250 and the local cities may also levy tax. In addition, there\u2019s a tax that varies on the pari-mutuel pool. The tax rate on casinos or \u201cracino\u201d (racetrack casinos) is 35 to 49% of adjusted gross gaming revenue.<\/td>\r\n<\/tr><\/tbody><\/table>\r\n

Getting Help with Taxes<\/h2>\r\n

Tax laws can be confusing. If you\u2019ve got questions about taxes, consider talking with an experienced West Virginia tax lawyer<\/a>, especially if you\u2019re accused of tax evasion or tax fraud.<\/p>\r\n

Note:<\/i><\/b> State laws are revised frequently. Please consult with a knowledgeable attorney or conduct your own legal research to confirm these state tax laws.<\/i><\/i><\/p>\r\n

Research the Law<\/h2>\r\n