Municipal Sale and Service and Use Tax

The West Virginia Legislature passed a law in its 2010 second Special Legislative session which created the Municipal Sales and Service Tax and Use Tax Fund, which is an interest bearing account and shall be invested in the manner described in the code.

All monies collected and deposited in the fund shall be remitted at least quarterly by the state treasurer of the appropriate municipality.

The Treasury does not collect state taxes. Visit the The West Virginia State Tax Department for assistance.

West Virginia State Treasurer's Office
1900 Kanawha Boulevard
Capitol Complex Building #1, Room E-145
Charleston, West Virginia 25305
304-558-5000 Toll Free: 800-422-7498
Hours: 8:30am-4:30pm (ET)

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