West Virginia Tax Rates

Corporate Income:

• 6.5% Flat Rate

Sales:

• 6% Maximum Local Rate 1.00%

Coal

Coal Severance Tax Distribution:

• Coal Severance Tax Distribution
• 5% Gross Value (average seam thickness in excess of 45 inches)
• 2% Gross Value (seam thickness between 37 and 45 inches)
• 1% Gross Value (Seam thickness less than 37 inches)
• 0.56¢ Per ton for Workers' Compensation Debt Reduction Fund
• 27.9¢ Per ton for special reclamation fund

Coal Mined, Underground Thin-Seam:

• 0.65% First placed in service on or after April 11, 1997 less than 37"
• 1.54% Average thickness between 37" - 45"

Coal Production and Coal Processing:

• 4.65% Additonal 0.35% local severance tax

Reclamation Coal Severance Tax Distribution:

• 2.50% From coal waste ponds and coal gob piles
• 2.0¢ Per ton DEP administrative fee