West Virginia state seal

West VirginiaSales Tax

A Complete Guide For Businesses

State Rate
6.00%

Local Tax
yes

Phone
(304) 558-3333

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

Rates

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.

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

A business is considered to have established a tax presence in the state if it:

  • Maintains a business location in West Virginia, including any kind of office
  • Rents office space or equipment used in the manufacture and distribution of goods
  • Has employees or representatives who solicit and accept orders in West Virginia
  • Install or assemble their products in West Virginia
  • Maintain an inventory in a warehouse or with a distributor or other representative
  • Make 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.

Penalties

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.