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West Virginia State Tax Information |
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- State Tax Rate: 6%
- Gasoline Tax: 27%
- Diesel Tax: 27%
- Tobacco Tax: $0.55 per pack
- Liquor Excise Tax: Sales tax is applied to on-premise sales only.
- Wine Excise Tax: $1 per gallon, 5% local tax
- Beer Excise Tax: $ 0.18 per gallon
- Individual Income Tax: 3 to 6.5%
- Individual Income Tax Brackets from $10,000 to $60,000
- Individual Income Tax personal exemptions:
- Corporate Income Tax: 9%
- Real Estate Transfer Tax: 0%
- Intangible Personal Property Tax: 0%
- Inheritance and Estate Tax: 0%
- West Virginia is part of the Streamline Sales Tax project.
- Food Tax: 5% --was reduced from 6% effective Jan. 1, 2006
- Water Companies Tax (except municipal waterworks): $4.40 per $100
- Natural Gas Companies Tax: $4.29 per $100
- Toll Bridges Tax: $4.29 per $100
- All Other Public Utilities Tax: $2.86 per $100
- Coal Producers Tax: $0.02 per ton
- Coal Production Reclamation Tax: $0.14 per ton of clean coal
- Telecommunications Tax: 4% of gross income attributable to services not subject to
- competition.
- Severance and Business Privilege Tax: 5% on providers of behavioral health services
- Healthcare Providers Taxes
- Chiropractic Services: 1.05%
- Opticians’ Services: 1.05%
- Optometric Services: 1.05%
- Physicians’ Services: (including Psychiatrists and Opthamologists) 1.2%
- Ambulatory Surgical Centers: 1.75%
- Outpatient Hospital Services: 2.5%
- Inpatient Hospital Services: 2.5%
- Emergency Ambulance Services: 3.30%
- Independent Laboratory or X-ray Services: 5%
- Intermediate Care Facility Services for the Mentally Retarded: 5.5%
- Nursing Facilities other than listed above: 5.95%
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Last Updated ( Tuesday, 16 May 2006 )
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WV 
