Effective January 1, 2018, the following three West Virginia cities will begin imposing local municipal sales and use tax at the rate of 1%: Wayne, Weston, and White Hall.
This will be in addition to the municipalities that are currently imposing the 1% local municipal sales and use tax and brings the total number of WV municipalities imposing the local tax to 39.
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.
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.
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 (CST200CU) will be updated to reflect the new, additional municipalities.
Below is a complete list of the WV municipalities that are imposing the 1% local tax as of January 1, 2018:
- Charles Town
- Harpers Ferry
- New Cumberland
- South Charleston
- St. Albans
- White Hall
Additionally the Charleston City Service Fee will increase from $2.50 to $3.00 starting January 1, 2018.