WEST VIRGINIA

Sales Taxes
State Sales Tax:  6% (prescription drugs exempt).  Cigarette tax: 38 cents - 20/pack, 48 cents - 25/pack
Gasoline Tax:  25.35 cents/gallon
Diesel Fuel Tax:  25.35 cents/gallon
Gasohol Tax:  25.35 cents/gallon

Personal Income Taxes
Tax Rate Range:  Low - 3%; High - 6.5%
Income Brackets: * Lowest - $10,000; Highest - $60,000
Number of Brackets: 5
Personal Exemptions: Single - $2,000; Married - $4,000; Dependents - $2,000
Standard Deduction: None
Medical/Dental Deduction: None
Federal Income Tax Deduction: None
Retirement Income Taxes: $2,000 of civil, and state pensions are exempt.  Taxpayers 65 and older or surviving spouses of any age may exclude the first $8,000 (individual filers) or $16,000 (married filing jointly) of any retirement income.  Out-of-state government pensions qualify for the $8,000 exemption.  As for military retirement pay, the amount of pay that is exempt from state income taxes is equal to the number of years of active duty, multiplied by 2%, with the product then multiplies by the first $30,000 of military retirement income.
Retired military Pay: First $2,000 is exempt, plus an additional exclusion total whose formula is years of military service multiplied by 2 percent, multiplied by military pension; or $30,000, whichever is less.
Military Disability Retired Pay: Disability Portion - Length of Service Pay; Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless combat incurred.  Retired Pay - Based solely on disability: Member on September 24, 1975 - No tax; Not Member on September 24, 1975 - Taxed, unless all pay based on disability and disability resulted from armed conflict, extra-hazardous service, simulated war, or an instrumentality of war.
VA Disability Dependency and Indemnity Compensation: Not subject to federal or state taxes
Military SBP/SSBP/RCSBP/RSFPP: Generally subject to state taxes for those states with income tax.  Check with state department of revenue office.

Property Taxes 
Property tax is administered by county officials and officials of several state government agencies.  Although the Department of Tax and Revenue plays a major role in the administration of this tax, less than one-half of one percent of the property tax collected goes to state government.  The primary beneficiaries of the property tax are county boards of education.  Property taxes are paid to the sheriff of each of the state's 55 counties.  Each county and municipality can impose its own rates of property taxation within the limits set by the West Virginia Constitution.

The West Virginia legislature sets the rate of tax of county boards of education.  This rate is used statewide by all county boards of education.  However, the total tax rate for county boards of education may differ from county to county due to excess levies.  The total tax rate is a combination of the tax levies from four state taxing authorities: state, county, schools, and municipal.  This total tax rate varies for each of the four classes of property, which consists of personal, real , and intangible properties.  Property is assessed according to its use, location, and value as of July 1.  The amount of property tax paid depends on the following factors: the assessed property value as determined by a county assessor, and the tax rate levied against each $100 of the property's assessed valuation.  The assessed value of the property must be 60 percent of the property's true and actual value, which is defined as the amount of money the property would be worth in a sale.

The state offers a refundable income tax credit for recipients of the property tax Homestead Exemption.  It is based on the amount of ad valorem property taxes paid on the first $10,000, or portion thereof, of the taxable assessed value over the $20,000 Homestead Exemption.  Seniors 65 or older who are eligible for the program may claim the credit must incur and pay a property tax on their home (assessed value greater than $20,000), their federal adjusted gross income must meet the low income test, and they must file a document to verify their annual income and the amount of credit. 

Inheritance and Estate Taxes
There is no inheritance and the estate tax is limited and related to federal estate tax collection.

For further information, visit the West Virginia Department of Tax and Revenue site or call 304-558-3333.
* For joint returns, the taxes are twice the tax imposed on half the income.