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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 Sales Tax Rates
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
Remote Seller Nexus Rules
AFFILIATE NEXUS

1/1/2014
ECONOMIC NEXUS

1/1/2019 – see state notice
MARKETPLACE NEXUS

7/1/2019
Sales Tax Holidays
Annual Back to School Holiday

August 2-5, 2024

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

Full Member
NUMBER OF TAXING AUTHORITIES

43 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

N/A
Sales Tax Sourcing (Intrastate)

Destination
Sales Tax Return Due Date

The 20th of the month following the reporting period
Exemption Information
RESALE CERTIFICATE

West Virginia Resale Certificate
TYPES OF EXEMPTIONS

Product types of exemptions: generally, a manufacturer’s purchases of machinery, equipment, and materials used in manufacturing are exempt; construction related services are exempt if they result in a capital improvement

 

Entity types of Exemptions: government agencies; certain non-profits, schools and churches

 

West Virginia Exemption Certificate Forms
State Links
State Tax Web Page

West Virginia State Tax Department
Rate Look-Up Page

West Virginia Sales Tax Rate Look-Up
Registration Link

Register for West Virginia Sales Tax
History & Fun Facts
HISTORY

West Virginia first imposed a consumers’ sales tax effective April 1, 1934. The state later enacted a use tax, effective July 1, 1951.

 

West Virginia became a full member of Streamlined Sales Tax on October 1, 2005.
FUN FACTS
  • West Virginia is one of the few states that subjects sales of virtually all services to sales tax.
  • In West Virginia, you can be patriotic- but be safe! There is a safety fee of 12% charged on the sales of fireworks and filed on its own return.

Key Sales Tax Updates Affecting the Mid-Atlantic

To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.

Streamlined Sales Tax Member States Submit New Certificates of Compliance and Update Tax Administration and Taxability Matrices for 2022

All Streamlined Sales Tax Agreement member states have now submitted their 2022 updated certificates of compliance, tax administration practice matrices, and updated library of definitions.

West Virginia issues new rule addressing vendor absorption of sales tax

Retailers in West Virginia will now be permitted to advertise or claim that sales and use tax can be absorbed by the retailer under specific conditions following a new rule issued by the state’s Tax Department.

West Virginia Issues Guidance for Sales Tax Holiday

West Virginia’s Department of Revenue issued guidance for the state’s annual sales tax holiday occurring on August 5 through August 8.

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.

Economic Nexus State by State Chart

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.

West Virginia Provides Information on Sales Tax for Sales of Small Firearms and Ammunition

Beginning July 1, 2021, West Virginia’s small firearms sales tax exemption will not require an exemption certificate for the sale of qualifying small firearms and ammunition.

West Virginia Enacts Repair, Remodeling, and Maintenance of Aircraft Exemption

West Virginia has enacted a consumers sales and service tax exemption for purchases of certain services and tangible personal property sold for the repair, remodeling, and maintenance of aircraft.

Hotel Rooms Booked through Marketplace Facilitators are Subject to West Virginia Hotel Occupancy Tax

Effective January 1, 2022, where a hotel or hotel operator contracts with a marketplace facilitator to offer hotel rooms, the marketplace facilitator is responsible to collect and remit tax when it meets the state’s economic nexus requirements.

West Virginia Provides Updated Guidance for Voluntary Disclosure Agreements

West Virginia has provided updated guidance regarding the state’s voluntary disclosure agreement process.

Sellers May Be Contacted About Other Taxes Under New Streamlined Sales Tax Governing Board Rule

Sellers registered through SSTP may be contacted about other taxes in the member states where they register with the SSTP.

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.

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.

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.

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.

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.

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.

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.