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West VirginiaSales Tax

A Complete Guide For Businesses

Automate My West VirginiaSales Tax Filings

State Rate

Local Tax

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General requirements

West Virginia is a destination-based state (sales are taxed where the buyer is located).

  • All sales of goods and services are presumed subject to sales and use tax unless an exemption is clearly provided
  • Exempt sales include personal and professional services, textbooks, and transportation
  • For manufacturers, purchases used for production aren’t taxed
  • For distributors, items purchased for resale aren’t taxed

Businesses may file in the following ways:

  • View, file and pay taxes online at MyTaxes
  • Print a paper copy of the CST-200 and mail


The West Virginia sales and use tax is 6%. With the addition of municipal taxes, the total sales and use tax charge is anywhere from 6.5% to 7% depending on the location.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your West Virginia sales tax rate:

How food is taxed

The sales tax rate of 6% applies to the sale of prepared food items if prepared by the seller. Food and food ingredients sold unheated and without eating utensils are exempt from the tax.

Nexus in West Virginia

Business activities that establish a tax presence in the state include:

  • Maintaining a business location in West Virginia, including any kind of office
  • Renting office space or equipment used in the manufacture and distribution of goods
  • Having employees or representatives who solicit and accept orders in West Virginia
  • Installing or assembling products in West Virginia
  • Maintaining an inventory in a warehouse or with a distributor or other representative
  • Making deliveries into West Virginia in company owned vehicles

Find more information about nexus in West Virginia.

Filing schedule

Returns are due the 20th day of the month following the close of the reporting period.

Your filing frequency will be determined based on the amount of sales tax you collect as follows:

  • Annual filers: annual aggregate sales tax due is $600 or less
  • Quarterly filers: average monthly tax due is $250 or less
  • Monthly filers: average monthly tax due is more than $250

Tax returns must be filed even if no tax is collected or due.

Registering to collect sales tax in West Virginia

A business registration certificate can be obtained by filing an application through the Business for West Virginia Website or by filing a WV/BUS-APP. The registration fee is $30.


Interest and penalties are added when you file a return or pay taxes after the due date. Use the tax calculator to determine the amount owed.

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