West Virginia Sales Tax Guide for eCommerce Businesses
West Virginia Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
Contact Us
West Virginia's Sales Tax Authority
State Phone Information
800-982-8297
Member of the Streamlined Sales Tax Governing Board?
Tax percent range for remote sellers in West Virginia
6% to 7%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in West Virginia?
If you have nexus in West Virginia you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does West Virginia charge sales tax on shipping?
Yes
Do you have physical nexus in West Virginia?
A seller has physical nexus in West Virginia if they have any of the following:
A physical presence nexus in the state
Is organized or commercially domiciled in the state
Do you have economic nexus in West Virginia?
West Virginia's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
Or 200 transactions
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
January 1, 2019
What types of sales are included in West Virginia's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does West Virginia treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does West Virginia have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
West Virginia sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly, Quarterly, or Annually
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - File online using the West Virginia State Tax Department’s website "MyTaxes"
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