West Virginia
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May 24, 2017State Rundown 5/24: Several States Scramble to Finalize Budgets
This week, Kansas lawmakers continued work on fixing the fiscal mess created by tax cuts in recent years, as legislators in Louisiana, Minnesota, Oklahoma, and West Virginia attempted to wrap…
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blog
May 18, 2017State Rundown 5/18: Tax Debate Heat Wave Hitting States
This week saw tax debates heat up in many states. Late-session discovered revenue shortfalls, for example, are creating friction in Delaware, New Jersey, and Oklahoma, while special sessions featuring tax…
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ITEP Work in Action
May 10, 2017Evidence Counts: Latest Compromise Tax Plan Still a Bad Deal for West Virginia
Last week, the governor called the legislature back into special session to continue work on the state budget. The actual budget bill, however, was not part of the call, instead…
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ITEP Work in Action
April 24, 2017Evidence Counts: What is the impact of the “compromise tax proposal” on the budget and working families?
Earlier this week, the West Virginia Center on Budget and Policy examined the fiscal impact of the proposed compromise tax plan between Governor Justice and Senate leadership that will influence how… -
ITEP Work in Action
March 31, 2017Evidence Counts: Senate Tax Plan Creates Big Budget Hole, Shifts Tax Load Onto Working Families (Updated)
Last Wednesday, the Senate passed Senate Bill 409 that makes sweeping changes to the state’s tax system that decrease personal income and severance taxes while increasing sales taxes. Similar to… -
ITEP Work in Action
March 29, 2017Evidence Counts: Tax Reform Might Improve WV’s Business Tax Climate, Sound Familiar?
Today, the House will vote on HB 2933, the latest version of “tax reform” in the state. HB 2933 would broaden the sales tax base, lower the sales tax rate…
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ITEP Work in Action
March 26, 2017Evidence Counts: House and Senate Tax Proposals Shift Tax Load Onto Working Families (Updated)
The House and the Senate have advanced two similar tax bills that make substantial changes to the state’s personal income and sales tax, which account for over 75 percent of… -
ITEP Work in Action
March 20, 2017Evidence Counts: Wealthiest 1% of West Virginians Gain from Tax Cuts in Health Care Repeal
The House proposal to repeal the federal Affordable Care Act (ACA) and replace it with the American Health Care Act (AHCA), provides only a tiny fraction of very wealthy West… -
ITEP Work in Action
February 28, 2017Evidence Counts: A Marriage Not Made in Heaven: A State EITC Without an Income Tax
Last Friday, the Senate Select Committee on Tax Reform explored the idea of amending SB 335 to include a version of a refundable state Earned Income Tax Credit. As noted…
Related Resources
ITEP Publications about West Virginia
Reports about West Virginia using ITEP data
All items referencing West Virginia
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 3.0% - 6.5% |
| Standard Deduction |
|
| Personal Exemption | $2,000 |
| Dependent Exemption | $2,000 |
| Earned Income Tax Credit (EITC) | None |
|
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | N/A |
| Income Level at Which Top Rate Applies | N/A |
| Combined Reporting | 6.50% |
| Apportionment Factor (Payroll) | All |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 25% |
| Sales Tax Features (2015) | |
|---|---|
| State Sales Tax Rate | 6.00% |
| Average Local Sales Tax Rate | 0.05% |
| Average Combined State & Local Sales Tax Rate | 6.05% |
| State Sales Tax Treatment of Groceries | Exempt |
| Local Sales Tax Treatment of Groceries | Taxed |
| Number of Services Taxed | 105 out of 168 surveyed (2007) |
| Streamlined Sales Tax Membership | Full |
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| Property Tax Features (2015) | |
|---|---|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| Gasoline Tax Rate (per gallon) | $0.347 |
| Diesel Tax Rate (per gallon) | $0.347 |
| Cigarette Tax Rate (per pack) | $0.55 |
| Estate or Inheritance Tax | No |
| Net Lottery Sales Per Capita | $116 (2010) |
| Tax Policy Oversight | |
|---|---|
| Tax Expenditure Report | Yes |
| Tax Incidence Analysis Capability | None |
Last updated January 13, 2015
RESOURCES
State Tax & Revenue Information
Tax Expenditure Reports
- West Virginia Tax Expenditure Reports
- Consumers Sales and Service Tax and Use Tax Expenditures - January 2016