West Virginia Contractor Sales Tax 2026

West Virginia sales tax rate for contractors

• Combined rate: 6% + 1% local in some municipalities
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: West Virginia State Tax Department

How West Virginia treats contractor labor

Real property labor exempt. Municipal sales tax of 1% in some cities.

West Virginia-specific rules

West Virginia requires both Contractor License and Business License. Crew leader exam required for residential.

West Virginia mechanics lien rights

Beyond sales tax, West Virginia contractor billing must respect the mechanics lien deadline of 100 days from last work. Preliminary notice: Notice of Mechanic's Lien required.

West Virginia contractor licensing

West Virginia Division of Labor (Contractor Licensing) - required for licensed work. $100 + exam. Board: https://labor.wv.gov.

Automate West Virginia sales tax with KaamCam

KaamCam applies the West Virginia sales tax rate, labor tax treatment, and contractor license number to every invoice automatically. Stop tracking tax rules manually. $12 per seat per month. Start a free 14-day trial.

West Virginia contractor resources by trade

• West Virginia HVAC Cost
• West Virginia Plumbing Cost
• West Virginia Electrical Cost
• West Virginia Roofing Cost
• West Virginia Painting Cost
• West Virginia Concrete Cost