West Virginia Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

West Virginia Sales or Use Tax Applicable to Registration

 

 

5% privilege tax on purchase price of new vehicle. Used vehicle is 5% privilege tax based on the market value of the vehicle. CREDIT ALLOWED for value of TRADE-IN provided trade-in vehicle is registered in West Virginia. CREDIT NOT ALLOWED FOR TAX PAID TO ANOTHER STATE ( NO RECIPROCITY WITH ANY STATES). MILITARY PERSONNEL are EXEMPT from titling tax if the tax has been paid once in another state. NEW RESIDENT moving into the state ALSO REQUIRED to pay tax. Taxes are paid to the West Virginia Division of Motor Vehicles. NOTE: Class B, vehicles that are titled for 55,000 lbs. or more are exempt from the 5% tax if they purchase plates. Class C, trailers are also exempt from tax when titles and registered. No additional taxes are collected on even trades even if more than one vehicle is traded in. Rental vehicles are exempt from the privilege tax but are assessed a $1,000 a day rental fee to be submitted monthly by the rental company.