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Randolph County, WV Imposes Emergency Ambulance Service Fee

Emily Morillo
June 5, 2026

Randolph County, West Virginia has recently imposed a Special Emergency Ambulance Service Fee of 0.4% to be collected by all businesses in Randolph County that collect sales tax. There is an exemption for any single item purchased for a price that exceeds $10,000. Payments of this fee are to be made to the Randolph County Sheriff Office.

The West Virginia Department of Revenue is currently reviewing this tax, as it may be in violation of state tax code. Sovos plans to support the tax for those retailers who choose to collect it but will follow any subsequent guidance produced by the DOR in accordance with the law. Find more information here.

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Author

Emily Morillo

Emily Morillo is a Junior Regulatory Counsel in the Regulatory Analysis & Design Department at Sovos. Emily focuses on domestic sales & use taxes and related fees. She received her J.D. from Campbell University and her B.A. in Political Science from the University of North Carolina at Wilmington. Emily is a member of the North Carolina State Bar.
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