In West Virginia, the sales tax treatment of coins and currency depends on what is being sold:
✅ Exempt from sales tax (0%)
West Virginia exempts:
- Investment metal bullion (gold, silver, platinum, palladium bullion where value is based on metal content)
- Investment coins — including qualifying U.S. and foreign coins made of precious metals that have a fair market value greater than their face value
Examples generally exempt:
- Gold Eagles, Gold Maple Leafs, etc.
- Silver Eagles and other qualifying bullion coins
- Gold/silver bars and rounds
- Many numismatic precious-metal coins that meet the statutory definition
⚠️ Potentially taxable items
Items that do not meet the investment bullion or investment coin definition may be subject to West Virginia's regular sales tax, such as:
- Coin collecting supplies (holders, flips, albums, etc.)
- Some medals/commemoratives
- Jewelry or artwork made from coins
- Other collectibles that are not considered investment coins under the statute
Regular West Virginia sales tax rate
The standard West Virginia consumer sales tax rate is 6% (local municipalities may impose additional sales taxes in some cases).
