West Virginia
What's New
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ITEP Work in Action
October 17, 2018West Virginia Center on Budget & Policy: Low-Income West Virginians Pay Far More in Taxes as a Percent of Income Than Wealthiest West Virginians
West Virginia's tax system is regarded as regressive because the lower one's income, the higher one's effective tax rate. While West Virginia has a progressive personal income (meaning the higher…
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blog
May 22, 2018Most States Have Raised Gas Taxes in Recent Years
State tax policy can be a contentious topic, but in recent years there has been a remarkable level of agreement on one tax in particular: the gasoline tax. Increasingly, state…
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ITEP Work in Action
July 20, 2017West Virginia Center on Budget & Policy: New Report Shows Trump Tax Plan Benefits Wealthy, Fails to Help Middle Class
A new analysis from the Institute on Taxation and Economic Policy reveals a federal tax reform plan based on President Trump’s April outline would fail to deliver on its promise of largely…
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June 21, 2017West Virginia Lawmakers Settle on Imperfect Budget, Delay Tax Debate for Next Session
West Virginia’s roller coaster ride of a session is nearing its tumultuous end. In a press conference this morning, Gov. Jim Justice announced that he will let the legislature’s most… -
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June 21, 2017State Rundown 6/21: Crunch Time for Many States with New Fiscal Year on Horizon
This week several states rush to finalize their budget and tax debates before the start of most state fiscal years on July 1. West Virginia lawmakers considered tax increases as… -
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June 14, 2017State Rundown 6/14: Some States Wrapping Up Tax Debates, Others Looking Ahead to Next Round
This week lawmakers in California and Nevada resolved significant tax debates, while budget and tax wrangling continued in West Virginia, and structural revenue shortfalls were revealed in Iowa and Pennsylvania.…
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June 7, 2017State Rundown 6/7: Kansas Success Story and Other State News
This week, we celebrate a victory in Kansas where lawmakers rolled back Brownback's tax cuts for the richest taxpayers. Governors in West Virginia and Alaska promote compromise tax plans. Texas… -
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May 31, 2017State Rundown 5/31: Budget Woes Spurring Special Legislative Sessions
This week, special legislative sessions featuring tax and budget debates are underway or in the works in Kentucky, Minnesota, New Mexico, and West Virginia, as lawmakers are also running up… -
ITEP Work in Action
May 24, 2017Evidence Counts: Senate Tax Plan Punches More Holes Into Budget (Updated)
Similar to previous tax plans from the Senate, this plan increase taxes on most West Virginians while lowering them for higher-income residents. According to the Institute on Taxation and Economic…
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 | |
|---|---|
| Range of Tax Rates | 3.0% - 6.5% |
| Standard Deduction |
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| Personal Exemption | $2,000 |
| Dependent Exemption | $2,000 |
| Earned Income Tax Credit (EITC) | None |
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| Corporate Income Tax Features | |
|---|---|
| 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 | |
|---|---|
| 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 | |
|---|---|
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| Other Tax & Revenue Features | |
|---|---|
| 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