Excise Tax

Beer and Wine Tax

Beer and Wine Tax

Business and Occupation Tax

Business and Occupation Tax is imposed on any person(s) engaging or continuing within the State in any public service or utility business, except railroad, railroad car, express, pipeline, telephone and telegraph companies, water carriers by steamboat or steamship and motor carriers.

Cannabis Dispensary Tax (CDT)

Cannabis Dispensary Tax (CDT) is imposed on the gross receipts received or accrued on medical cannabis for all permitted medical cannabis dispensaries during the quarterly period at a rate of 10 percent.

This quarterly tax return must be electronically filed through MyTaxes.

The first tax return for businesses opening in the 4th quarter will be due January 20, 2022.

All payments must be made through the online tax system.

The tax imposed shall not be added by the dispensary as a separate charge or line item on any sales slip, invoice, receipt, other statement or memorandum of the price paid by a patient or caregiver.

All dispensaries must have a valid business registration account with the Tax Division in order to file this tax return.

Health Care Tax

Health Care Tax is the imposition of certain special taxes on those persons who provide health care related services within the State.

The measure of the taxes is gross receipts (accounts received or receivable) from the provision of various health care services and sales of related items within West Virginia.

Hemp Derived Cannabinoid/Kratom (HKT)

Hemp derived Cannabinoid/Kratom (HKT) is a tax on retail sales of hemp derived cannabinoid and kratom of retailers. The tax imposed shall not be added as a separate charge or line item on any sales slip, invoice, receipt or other statement or memorandum of the price paid by the purchaser.

All retailers must have a valid business registration account with the Tax Division, as well as a permit from the Department of Agriculture to file this tax return.

This quarterly tax return must be electronically filed through MyTaxes.

The first quarter return will cover retail sales made from June 8, 2023-September 30, 2023. It will be due October 20th.

Hemp-derived Cannabinoid or Kratom (HKT) Tax Frequently Asked Questions

Soft Drink Tax

Soft Drink Tax is imposed on bottled soft drinks, syrups and dry mixtures.

Bottled soft drinks shall include any and all non-alcoholic beverages, whether carbonated or not, such as soda water, ginger ale, Coca Cola, lime cola, Pepsi Cola, Dr. Pepper, root beer, carbonated water, orangeade, lemonade, and fruit juice when any plain or carbonated water, flavoring or syrup is added.

Soft drink syrups and dry powders include the compound mixtures or the basic ingredients, whether dry or liquid, practically and commercially usable in making, mixing or compounding soft drinks by the mixing thereof with carbonated or plain water, ice, fruit, milk or any other product suitable to make a soft drink.

Solid Waste Assessment Fee

Solid Waste Assessment Fee is levied and imposed upon the disposal of solid waste at any solid waste disposal facility in West Virginia.

The fee should be collected by the operator of the disposal facility from the person disposing of solid waste at the time of disposal and remitted to the Tax Division.

Tobacco Tax

Tobacco Tax is imposed on cigarettes and other tobacco products.

Effective July 1, 2016 there is also a tax on e-cigarette liquid.

Cigarettes include any roll for smoking made, wholly or in part, of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any ingredients, the wrapping or cover of which is made of paper or any substance or material, except tobacco.

Other tobacco products includes snuff and chewing tobacco and any other tobacco product that is intended by the seller to be consumed by means other than smoking and any cigar, pipe tobacco or other tobacco product other than cigarettes.

Cigarette and Other Tobacco Products Excise Tax Increase FAQ

E-cigarette Liquids Excise Tax FAQ