The current local sales tax rate in Wood County for Parkersburg, Vienna & Williamstown is 7.0%
All vendors/sellers who are required to collect West Virginia sales tax and are doing business in an area with local sales and use tax must also collect and remit the local sales tax to the State Tax Department.
Those include sellers from outside the locality that:
- Have an office, distribution, sales, sample or warehouse location or other place of business in the local area either directly or by a subsidiary;
- Have a representative, agent, salesperson, canvasser or solicitor in the local area – on either a permanent or temporary basis – who operates under the authority of the retailer or its subsidiary for any purpose, such as repairing, selling or installing orders for the retailer’s goods or services or leasing tangible personal property in the local area;
- Ship or deliver tangible personal property to the local area; or
- Perform taxable services in the local area.
- Local tax applies to sales made or services performed within municipality boundaries only. Zip codes help to determine the taxing area but do not always correspond exactly with town, city, or county limits, so part of a zip code may be outside the municipality’s boundaries.