West Virginia Sales Tax on Home Improvement (2026): Remodel or Repair
When a West Virginia contractor charges sales tax on a home job, a remodel or a repair, and three jobs worked at 6%.
Not tax advice. General information from each state's revenue department, checked Oct 29, 2026. Rates shown are the state rate; city and county tax is extra where it applies. The facts of your job and contract can change the answer; for a specific job, ask a tax professional in your state.
The rule in West Virginia
Repairs taxed
Capital improvements aren't taxed to the customer; you pay tax on materials. Repairs are taxed on labor and materials.
6%
6% plus city up to 1%
Itemizing or time and materials
Work type decides.
None from the homeowner. Form CST-290 goes from a prime contractor to a subcontractor.
Source: WV TSD 310 (Tax Division, July 2026)
“unless they are engaged in activity constituting a capital improvement.”
Three jobs, worked
| Job | Customer | You pay |
|---|---|---|
| Bathroom $12,000 job, $5,000 materials | $0 remodel $720 repair | $300 |
| Kitchen $40,000 job, $15,000 materials | $0 remodel $2,400 repair | $900 |
| Addition $90,000 job, $35,000 materials | $0 remodel $5,400 repair | $2,100 |
On the kitchen: A remodel is a capital improvement: the customer pays nothing and you pay $900 on materials. A repair job is taxed: $2,400 on the full $40,000.
Also check
- Keep records showing the job is a capital improvement. Subcontractors get Form CST-290 from the prime contractor.
West Virginia sales tax questions
Do contractors charge sales tax in West Virginia?
On repairs and maintenance, yes. On a remodel or other capital improvement, no; the contractor pays tax on materials.
Is a remodel taxable in West Virginia?
Not as a capital improvement. Repair and maintenance work is taxable to the customer.
What does the customer sign in West Virginia?
Nothing. The work itself decides. A capital improvement adds value or extends the home's life and is permanently attached. Prime contractors give subcontractors Form CST-290.
Compare other states
How we checked
We read each state's sales tax rule for construction contractors on the revenue department or legislature site, and its 2026 state rate. Two independent research passes covered all 50 states and DC, and a third reviewer checked the result. Where a state's own page would not load, the row names the copy we read. Last checked .
This guide explains the general rule for remodeling an owner-occupied home. It is not tax advice.