By Steven Allen Adams | West Virginia Watchdog

CHARLESTON — When it comes to states that have state and local sales taxes, West Virginia falls on the low end of the scale.

West Virginia ranked 36th in the nation for it’s state sales tax rate in a study conducted by the Tax Foundation, a nonpartisan educational organization in Washington, D.C.

The state tied with Kentucky, Maryland, and Michigan for 36th. Of the states surrounding West Virginia, only Virginia ranked lower, coming in at 43rd. Pennsylvania came in at 32nd and Ohio came in at 27th.

The rankings combine a state’s sales tax rate, as well as local sales tax rates in those states as of Jan. 1, 2012. West Virginia’s sales tax rate is 6 percent, and the state has no local sales taxes.

The state consumers sales and service tax applies to the sale of personal property, natural resources, manufacturing products, rentals. West Virginia’s 6 percent sales tax is slightly above the national median of 5.85 percent.

West Virginia ranked 23rd in a 2012 update to the Tax Foundation’s State Business Tax Climate Index, which takes a look at five areas of taxation in each state: corporate taxes; individual income taxes; sales taxes; unemployment insurance taxes; and taxes on property (residential/commercial property). Pennsylvania  ranked 19th, Ohio ranked 39th, Virginia ranked 26th, and Kentucky ranked 22nd.