The state of West Virginia levies a 6% state sales tax on the retail sale, lease or rental of most goods and some services. Some local jurisdictions, such as the cities of Charleston, Huntington, Wheeling and other cities assess an additional 1% local sales tax.
Use tax is also collected on the consumption, use or storage of goods in West Virginia if sales tax was not paid on the purchase of the goods. The use tax rate is the same as the sales tax rate. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. For example, purchases made in the month of January should be reported to the state of West Virginia on or before February 20th.