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West Virginia State Tax Overview

Business Registration

Corporation Net Income


Additional Severance

Business and Occupation

  • 1 Gross Receipts or units of activity

Health Care Provider

Acute Care Hospital


Consumers Sales and Use

Local Sales and Use 2

  • 2 Currently, 16 municipalites impose a local sales and use tax.

Personal Income

Motor Fuel Excise

Motor Fuel Sales



Other Tobacco Products

Soft Drinks

Wine Liter

Tax Information and Assistance: (304) 558-3333 or (800) 982-8297