Differences in excise tax rates across jurisdictions create incentives for consumers to cross the border and purchase in lower-tax jurisdictions. There are certain commodities that consumers shop price for and among those are gasoline, cigarettes and beer. It is estimated that 50 percent of West Virginia residents live near a border, therefore being competitive on those borders is important to West Virginia retailers. We know that when consumers go across the border for these items that they make other purchases. So, not only does West Virginia lose the tax on these items they lose the sales tax on other items as well.

50% of West Virginia residents live near a

border, therefore being competitive on those

borders is important to West Virginia businesses.

Border Stability

OMEGA is comprised of hometown employers and entrepreneurs contributing to our communities. We believe that advantages should not be given to large out-of-state companies or that our surrounding states should have advantages over us. We continue to seek an even playing field to conduct business.

0.18 0.2025

0.405

0.18

0.585

0.399

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

KY MD OH PA VA WV

Beer Taxes Per Case

$0.60

$2.00

$1.25

$1.60

$0.30

$0.55

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

KY MD OH PA VA WV

Cigarette Taxes

30.8

27 28

40.7

11.1

35.7

0

5

10

15

20

25

30

35

40

KY MD OH PA VA WV

Gas Taxes

0% 0% 0% 0%

2.50%

0% 0%

1%

2%

3%

KY MD OH PA VA WV

0%

1%

2%

3%

4%

5%

6%

Food Taxes

6% 6% 5.75%

6%

5.3%*

6%

KY MD OH PA VA WV

Sales Taxes

0.18 0.2025

0.405

0.18

0.585

0.399

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

KY MD OH PA VA WV

Beer Taxes Per Case

$0.60

$2.00

$1.25

$1.60

$0.30

$0.55

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

KY MD OH PA VA WV

Cigarette Taxes

30.8

27 28

40.7

11.1

35.7

0

5

10

15

20

25

30

35

40

KY MD OH PA VA WV

Gas Taxes

0% 0% 0% 0%

2.50%

0% 0%

1%

2%

3%

KY MD OH PA VA WV

0%

1%

2%

3%

4%

5%

6%

Food Taxes

6% 6% 5.75%

6%

5.3%*

6%

KY MD OH PA VA WV

Sales Taxes

Surrounding State Tax Comparison

www.omegawv.com

West Virginia’s Soft Drink Tax

West Virginia is only one of two states, the other being Arkansas, that has a special excise tax on soft drinks. In West Virginia the tax is 1 cent per 16.9 oz or 1/2 liter. Thus on a case it is 24 cents we pay here that our surrounding states do not.

0.18 0.2025

0.405

0.18

0.585

0.399

0

0.1

0.2

0.3

0.4

0.5

0.6

0.7

KY MD OH PA VA WV

Beer Taxes Per Case

$0.60

$2.00

$1.25

$1.60

$0.30

$0.55

$0.00

$0.50

$1.00

$1.50

$2.00

$2.50

KY MD OH PA VA WV

Cigarette Taxes

30.8

27 28

40.7

11.1

35.7

0

5

10

15

20

25

30

35

40

KY MD OH PA VA WV

Gas Taxes

0% 0% 0% 0%

2.50%

0% 0%

1%

2%

3%

KY MD OH PA VA WV

0%

1%

2%

3%

4%

5%

6%

Food Taxes

6% 6% 5.75%

6%

5.3%*

6%

KY MD OH PA VA WV

Sales Taxes * Northern VA & Hampton Roads 6%

Revised 1/14