Municipal Sales and Use Tax

Effective July 1, 2021, Paw Paw, Rowlesburg, Spencer, Paden City, Man, Chester, Terra Alta, Sophia, Masontown, and Smithers will impose a municipal sales and use tax of 1%. Municipal Sales and Use Tax

How do I

Make an Electronic Payment

Voluntarily disclose my tax liabilities: See publication TSD-412.

Popular Links

Administrative Notices

FuelTrac Information, on the FuelTrac website at

Nexus Questionnaire

Notice of Non-Acquiescence - West Virginia State Tax Department Notice of Non-Acquiescence to the West Virginia Office of Tax Appeals Decision in Docket Number 15-310CU.

Request for Letter of Good Standing