West Virginia Sales Tax: Freight and Shipping Charges Are Generally Taxable

The General Rule

In West Virginia, shipping, handling, and freight charges are typically included in the taxable sales price when they're part of a transaction involving tangible personal property. If you sell a product and charge for delivery, that delivery charge is subject to sales tax.

The Key Exception

Charges for services separate from delivery—installation, maintenance, repair, assembly—are not automatically taxable just because they appear on the same invoice. They're only taxable if the service itself is independently taxable under West Virginia law.

Practical Examples

• Taxable: Furniture store sells a sofa for $800 + $75 delivery. Tax applies to $875.
• Not taxable (delivery portion): Appliance dealer sells a dishwasher for $600 + $50 delivery + $100 installation. Tax applies to $650 (product + delivery). Installation is separately stated and not a taxable service.
• Taxable (service): Same scenario, but the dealer charges $100 for "extended warranty setup"—a taxable service. Full $750 taxed.

Compliance Tip

Always separately state non-delivery charges on invoices. Lumping everything together risks the entire amount being presumed taxable in an audit. West Virginia Code §11-15-2 and related regulations govern this; consult the State Tax Department or a CPA for industry-specific guidance.