Of the $6 billion in taxes collected by West Virginia in 2021, $568.6 million came from miscellaneous selective sales and gross receipts taxes, an 8.9 percent increase over the previous year, according to the U.S. Census Bureau’s Annual Survey of State Government Tax Collections (STC).
West Virginia collected $522.3 million in miscellaneous selective sales and gross receipts taxes in 2020.
The STC survey includes five broad tax categories and up to 25 subcategories. Data is gathered from all 50 state governments and all dependent state-level entities.
The Census Bureau sets the tax classifications among the survey categories and cautions they may differ from the classifications set by the state governments.
Below is a breakdown of how taxes were classified by subcategory and how much was collected.
| Type of Tax | 2021 amount | 2020 amount |
|---|---|---|
| Tobacco products sales tax | $171,187,000 | $168,750,000 |
| Amusements license | $4,394,000 | $4,154,000 |
| Alcoholic beverages license | $3,035,000 | $44,688,000 |
| Other license taxes | $5,041,000 | $3,508,000 |
| Individual income taxes | $2,253,788,000 | $1,947,946,000 |
| Motor vehicle operators license | $148,902,000 | $143,600,000 |
| Severance taxes | $274,256,000 | $267,049,000 |
| Documentarty and stock transfer taxes | $15,913,000 | $12,188,000 |
| Hunting and fishing license | $15,302,000 | $14,326,000 |
| Public utilities sales tax | $126,206,000 | $137,346,000 |
| Amusements sales tax | $27,584,000 | $27,144,000 |
| Alcoholic beverages sales tax | $17,304,000 | $18,181,000 |
| Corporations in general license | $756,000 | $728,000 |
| Taxes, NEC | $8,175,000 | $7,144,000 |
| Corporations net income taxes | $320,487,000 | $151,989,000 |
| Occupation and business license, NEC | $14,521,000 | $40,541,000 |
| Motor fuels sales tax | $399,542,000 | $427,273,000 |
| Motor vehicle license | $4,562,000 | $4,355,000 |
| Selective sales and gross receipts taxes | $1,431,309,000 | $1,432,406,000 |
| Other selective sales and gross receipts taxes | $568,575,000 | $522,336,000 |
| Pari-mutuels sales tax | $2,850,000 | $2,876,000 |
| Insurance premiums sales tax | $118,061,000 | $128,500,000 |
| General sales and gross receipts taxes | $1,537,245,000 | $1,386,571,000 |
| Public utilities license | $389,000 | $340,000 |
Source: U.S. Census Bureau
