On January 1, 2012, the City of Huntington will begin imposing a Municipal Sales and Use Tax (hereinafter referred to as “Municipal Tax”) at the rate of 1%. This 1% Municipal tax will be in addition to the West Virginia State Consumers Sales and Service Tax and Use Tax (hereinafter referred to as “State Tax”), which is imposed at a rate of 6% and 3% on food and food ingredients.
All exemptions and exceptions from the State Tax apply to the Municipal Tax if a product or service is taxable at the State Tax rate(s) then it is taxable at the 1% Municipal Tax rate.
The Municipal Tax must be collected on all sales made or services rendered within the boundaries of the City of Huntington, upon which the State Tax imposed. The effective rate for taxable goods sold or taxable services rendered in Huntington will be 7% and 4% on food and food ingredients.
All sales and services are considered to be taxable unless a specific exemption exists. You must collect the tax from all your customers unless they can furnish you with a properly completed exemption certificate or direct pay permit number.
Taxes collected will be remitted to the West Virginia State Tax Department on the Combined Sales and Use Tax return which may be filed using MyTaxes at https://mytaxes.wvtax.gov.
As always please call our office if any questions or concerns.