West Virginia Sales Tax

On this page you will find handy sales and use tax information about West Virginia.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to West Virginia that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

6.000%

Range of Local Rates

0% – 1% Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

Yes

AFFILIATE NEXUS

1/1/2014

ECONOMIC NEXUS

1/1/2019see state notice

MARKETPLACE NEXUS

7/1/2019

Annual Back to School Holiday

Effective in 2021

1. An item of clothing priced at $125 or less;
2. An item of school supplies priced $50 or less;
3. An item of school instruction material priced $20 or less;
4. Laptop and tablet computers, not purchased for use in a trade or business, priced at $500 or less; and
5. Sports equipment, not purchased for use in a trade or business, priced at $150 or less

Administration Information
Streamlined Sales Tax Status

NUMBER OF TAXING AUTHORITIES

HOME RULE AUTHORITIES

Sales Tax Sourcing (Intrastate)

Sales Tax Return Due Date

Exemption Information
RESALE CERTIFICATE

TYPES OF EXEMPTIONS
State Links
State Tax Web Page

Rate Look-Up Page

Registration Link

History & Fun Facts
HISTORY

FUN FACTS

Economic Nexus State Guide

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

East Coast States Sales Tax Changes to Know

We explore four recent East Coast sales tax updates and examine how these changes may affect your business operations, including some opportunities that may reap big benefits.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

West Virginia Enacts Back-to-School Sales Tax Holiday

West Virginia has enacted legislation to create a back-to-school sales tax holiday, effective July 1, 2021.

West Virginia Codifies Economic Nexus Provisions and Enacts Marketplace Nexus Legislation

West Virginia has enacted legislation that requires remote sellers, marketplace facilitators, and referrers that satisfy the state’s economic nexus requirements to collect use tax, effective July 1, 2019.

West Virginia Announces Remote Seller Registration Webpage

The West Virginia State Tax Department has created an online registration webpage for remote sellers who meet one of the state’s economic nexus thresholds.

West Virginia Creates Economic Nexus Provisions

The West Virginia State Tax Department has issued an administrative notice containing economic nexus provisions for out-of-state sellers.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

West Virginia Enacts Exemption for Repair, Remodeling and Maintenance Services for Certain Aircraft

Effective for sales made on or after September 1, 2018, West Virginia has enacted an exemption for repair, remodeling and maintenance services for certain aircraft.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Company President Liable for Unpaid Taxes in West Virginia

A company’s president was personally liable for the company’s unpaid West Virginia sales and use tax and withholding tax assessments since he failed to timely appeal the assessments.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.