West Virginia

Personal income taxes range from 3.0% to 6.5%. The corporate income tax is 9%; and consumer sales taxes are 6% on goods and services including food. West Virginia has a business and occupations tax on gross income; the West Virginia Business and Occupation Tax is imposed on public utilities and generators of electric power. Counties and localities mainly tax real and personal property. Most state and local revenues—over 70%—is collected at the state level.

The state collected $3.552 billion in taxes in 2002, of which 29% came from individual income taxes, 27.1% from the general sales tax, 26.9% from selective sales taxes, 4.9% from state license fees, and 6.2% from corporate income taxes. In 2003, West Virginia ranked 23rd among the states in terms of combined state and local tax burden, which amounted to about 9.7% of income

The following table from the US Census Bureau provides a summary of taxes collected by the state in 2002.