West Virginia used car dealer paperwork and sales tax guide
How West Virginia sales tax works on a used-car deal, how trade-ins and dealer fees are treated, and the title forms and notices a West Virginia dealer prints.
Last checked November 14, 2026
This is a plain-language summary of how a used-car deal works out in West Virginia: the sales tax, what happens to a trade-in, how dealer fees are treated, and the paperwork a dealer prints. DMS Apex uses these same rules to work out each West Virginia deal.
West Virginia tax and fees at a glance
| Item | West Virginia |
|---|---|
| State tax | 6% state rate |
| Who pays it | Collected by the dealer |
| Trade-in | Reduces the tax |
| Documentary fee | Not part of the taxable amount |
| Service contract | Not taxed |
| Starting title fee in DMS Apex | $15 |
How West Virginia sales tax is worked out
West Virginia: the dealer collects the DMV's 6% titling tax on the price and other charges, less a trade-in that was titled in West Virginia with tax paid (the statute posted online reads 5%: confirm the rate with the DMV). Documentary fees, service contracts, GAP and discounts are not taxed; rebates are. A used vehicle may be sold 'as is' only in the cases West Virginia allows (price under $4,000, over 100,000 miles, or 7 or more model years old), with the boxed notice. Title fee starts at $15. The DMV charges a flat $30 when the sale is under $500.
The as-is notice
West Virginia sets the wording for an as-is sale. DMS Apex prints it on the Buyer's Order when the sale is as is.
AS IS. THIS VEHICLE IS SOLD "AS IS". THIS MEANS THAT YOU WILL LOSE YOUR IMPLIED WARRANTIES. YOU WILL HAVE TO PAY FOR ANY REPAIRS NEEDED AFTER THE SALE. IF WE HAVE MADE ANY PROMISES TO YOU, THE LAW SAYS WE MUST KEEP OUR PROMISES EVEN IF WE SELL "AS IS". TO PROTECT YOURSELF, ASK US TO PUT ALL PROMISES IN WRITING. YOU MAY HAVE THE RIGHT TO CANCEL THIS SALE BY THE END OF THE DEALER'S THIRD BUSINESS DAY FOLLOWING THE SALE IF THE VEHICLE HAS SIGNIFICANT MECHANICAL ISSUE THAT CAN BE REASONABLY EXPECTED TO HAVE EXISTED AT THE TIME OF THE SALE.
West Virginia paperwork a dealer prints
DMS Apex prints these documents for a West Virginia deal, all in black and white:
- Buyer's Order with the as-is notice
- Buyers Guide
Step-by-step form guides
- DMV-1-TR Application for Certificate of Title: how to fill it out
This is general information, not legal or tax advice. West Virginia rules change: confirm current requirements with the West Virginia Division of Motor Vehicles.
Common questions
How much is sales tax on a used car in West Virginia?
6% state rate. A trade-in reduces the taxable amount. See the table above and confirm the current rate with the West Virginia Division of Motor Vehicles.
Does a trade-in lower the tax in West Virginia?
Yes. In West Virginia the trade-in allowance reduces the amount the tax is figured on.
Is the dealer fee taxed in West Virginia?
No. In DMS Apex the documentary fee is not part of the taxable amount for West Virginia.
Does DMS Apex print West Virginia dealer forms?
Yes. It prints Buyer's Order with the as-is notice, Buyers Guide.
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