MUNICIPAL SALES AND USE TAX

Effective January 1, 2025, the Town of Bath will begin imposing a 1% Municipal Sales and Use Tax. The West Virginia State Tax Department oversees all aspects of this tax. Municipal sales and use taxes apply to purchases made of taxable goods, custom software, and services provided within the boundaries of the taxing municipality.

To calculate the tax, combine the state tax rate (6%) and the local rate (1%). Apply the combined rate to the taxable sales price and round to the nearest full cent. Report local taxes when you electronically file your West Virginia sales and use tax. The numbers are reported separately from state taxes.

For additional information regarding this tax please contact the WV State Tax Department.

• Phone: (304) 558-3333 or (800) 982-8297
• Email: TaxHelp@WV.Gov

Website: https://tax.wv.gov/Business/SalesAndUseTax

Town of Bath, Boundary Map

The Town of Bath Boundary Map allows you to enter an address on the top left-hand search bar and see if the address is within city limits. If the address comes up green, then it is within city limits.

Town of Bath 1% Municipal Sales and Use Tax Ordinance

Please contact Sharron Corrick, Town Clerk, at 304-258-1102 for a copy of Town of Bath Sales and Use Tax Ordinance.

Exemptions

Do not charge local sales tax on sales of taxable items when:

• Your customer gives you a fully completed Certificate of Exemption for state sales tax
• You ship or deliver the items to your customer outside the local area
• You sell direct-to-home satellite (DBS) services. These services are subject to state sales taxes, but not local sales taxes. (This is a federal preemption from the Telecommunications Act of 1996.)

Federal government, state and local agencies often are exempt from State and Municipal sales and use taxes, but in situations where they are exempt, they must claim the exemption by presenting a properly executed exemption certificate. (See TSD-300 Sales and Use Tax Exemptions).