Virginia And West Virginia State Sales And Use Tax

Aaron Giles

Virginia State Sales And Use Tax

The state of Virginia levies a 4.3% state sales tax on the retail sale, lease or rental of most goods and some services. All local jurisdictions impose additional sales taxes of 1% to 1.7%, therefore the total sales tax rate within the state of Virginia could be as high as 6%.

Use tax is also collected on the consumption, use or storage of goods in 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 Virginia on or before the 20th day of February.

State of Virginia Government

Virginia Laws, Rules, Decisions

Virginia Tax Forms

West Virginia Sales And Use Tax

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.

West Virginia State Tax Department
West Virginia Tax Laws
Remote Sellers And West Virginia Sales And Use Tax

Have a question? Contact Aaron Giles.

 

Aaron C. Giles is the Founder and President of Agile Consulting Group. Aaron spent five years working within the specialty niche of Sales & Use Tax at Brown & Associates before forming his own firm in 2005. He has worked hundreds of audits in states all across the U.S. during that time and has delivered savings of over $75M in the form of refunds and credits to his clients. Today, he leads a group of talented, detail-oriented colleagues who focus exclusively on Sales & Use Tax.

Some of our firms’ greatest achievements have come in successfully arguing new and unique perspectives to existing tax law in various states enabling our clients to claim exemptions on categories of purchases previously held to be taxable. Included in these victories are: communication services taxes for religious nonprofit hospitals in FL, bulk purchases of drugs in VA, specific surgical tools and instruments for healthcare providers in TX, printing plates in GA, railroad utilities in KY, and most recently software in AL.

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