West Virginia is a destination-based state (sales are taxed where the buyer is located).
Businesses may file in the following ways:
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.
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.
A business is considered to have established a tax presence in the state if it:
Find more information about nexus in West Virginia.
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:
Tax returns must be filed even if no tax is collected or due.
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.