Financial Administration

U.S. STATES SALES & USE TAX EXEMPTIONS

State:      WEST VIRGINIA

Tax Rate:     State 6%  

Restrictions/Procedure:

Exemption is allowed from sales tax on goods and services purchased within the state of West Virginia. A copy of the exemption certificate must be provided at the time of purchase.

If the sale is completed outside of West Virginia and the merchandise is delivered by common carrier, the out-of-state sale would not be subject to West Virginia sales tax. A sale of goods is not deemed finalized until the customer takes delivery of the product in their home state.

NOTE: Gasoline or special fuels purchases are not sales tax exempt.