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State & Local Sales Tax

Sales & Use Tax

Business conducted in the State of West Virginia is subject to the West Virginia Sales and Use Tax. Beginning July 1, 2017, the City of Bluefield implemented a 1% municipal sales tax and at the same time, reduced some of the Business & Occupation Tax.

The new municipal sales tax will apply to sales conducted in the city limits of Bluefield as well as delivery of items into the city limits of Bluefield from areas outside the city and outside the Sate of West Virginia.

If you are already collecting and remitting the West Virginia Sales and Use Tax then your business is most likely responsible for collecting and remitting the municipal sales tax too. Both are reported on the same form from the West Virginia State Tax Department.

If you believe you might be subject to the West Virginia Sales and Use Tax, please check with the West Virginia State Tax Department

Delivery of items into the City of Bluefield from businesses located outside the city or state may require the collection and remittance of both the State and Municipal Sales and Use Tax. In order to determine if a delivery address is inside the city limits of Bluefield WV, please follow the instructions below.

  1. Obtain the zip+4 zip code. Use the United States Postal Service website to search for the delivery address. This site wil give you the 5-digit zip code plus the 4 digit extension.

  2. Go to the City of Bluefield Boundary Table to determine if the 4-digit extension is indeed inside the city limits of Bluefield. The WV State Tax Department also has a Boundary Table for all of the WV cities that collect the Municipal Sales and Use Tax.

 

Contact WV Tax Department

WV State Tax Department 
State Tax Dept. Boundary Table
USPS Zip Code Search 

Charleston, WV (Sales & Use Tax)
304.558.8639

Beckley, WV (Regional Office)
304.256.6764

Charleston, WV (Toll Free)
800.982.8297