Severance taxes are taxes generally imposed on the privilege of mining minerals such as coal, oil, natural gas, limestone, and sandstone, among others. Most taxes either apply to the gross receipts related to mining activity or to units of mining production. There are also severance taxes on timber.
The following document includes a history of severance taxes in West Virginia as well as tax data for fiscal years 2004-2016.
Severance Tax Summary Fiscal Year 2017
Severance Taxes - Tax Data, Fiscal Years 2004 through 2016