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West Virginia Consumer Taxes

Sales Tax
6% §11-15-3

Cigarette Tax
55¢/pack of 20 cigarettes §11-17-3

Gasoline Tax per Gallon
20.5¢ §11-14-3

Use Tax
6% §11-15A-2

Liquor Tax
Nonintoxicating beer $5.50/barrel; Intoxicating liquor 5% of purchase price §11-16-13 60-3A-21

Gambling Tax
Racing: $150–250 daily tax and municipalities may levy tax; 1.4–8% of pool §19-23-12, 1, 10

Inside West Virginia Consumer Taxes