Back to Sales Tax Updates

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.

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.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

SST Best Practices Matrix on Deal of the Day Vouchers

The Streamlined Sales and Use Tax (SST) Governing Board has issued a best practices matrix which provides answers to whether the state follows the best practices set forth in the SST Agreement regarding deal-of-the-day vouchers. All SST Member states are…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

West Virginia Revises Nexus Ruling

West Virginia has issued a Technical Assistance Advisory that modifies previously issued TAA 99-002 and TAA 2005-02 issued to a taxpayer with respect to the sales and use tax collection obligations for a retailer owned by a certain parent corporation…

West Virginia Phases Out Tax on Food and Food Ingredients

Effective July 1, 2013, West Virginia state and local sales and use taxes do not apply to purchases of “food and food ingredients.” A phaseout of the 6% “food tax” was initiated in 2006. State and local sales and use…

West Virginia Enacts Affiliate Nexus Provisions

West Virginia enacted legislation that adds affiliate nexus provisions to the use tax article of the state code and expands the definition of \”retailer engaging in business in the state,\” effective January 1, 2014.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

West Virginia Issues Guidance on Contractor Pass-Through Exemptions

West Virginia has issued guidance on amendments to the tax code section that governs a contractor’s right to assert exemptions to which the principal is entitled. The most recent amendment (S.B. 247, Laws 2011) allows contractors to, if the purchaser…

West Virginia Introduces Phaseout of Grocery Food Tax

The consumers’ sales and service tax rate on food purchases and uses of food and food ingredients for human consumption is reduced from 3% to 2% on January 1, 2012. The rate will be further reduced to 1% on July…

Staffing Agencies’ Provision of Personnel Taxable in West Virginia

The West Virginia Office of Tax Appeals found that staffing agencies that provided medical professionals were not entitled to a refund of consumers’ sales and service tax because the service provided by a temporary employment agency is taxable under West…

West Virginia Governor Vetoes Firearms Tax Holiday

West Virginia Gov. Joe Manchin III has vetoed House Bill 4521, a bill that was termed the Second Amendment Appreciation Act for providing a state sales tax holiday for the purchase of firearms. The governor stated loss in sales tax…

West Virginia Rules Corporate Officer Was Not Liable

The West Virginia Office of Tax Appeals found that the former corporate officer of a company was not personally liable for consumers’ sales and service tax and assessment tax as he was not a “responsible person” for assessment purposes. The…

West Virginia Revises Publication Discussing Voluntary Disclosure Procedures

In the revised publication, the West Virginia Department of Revenue explains a Voluntary Disclosure Agreement as an opportunity for qualified businesses and individuals to come forward and comply with State tax laws in exchange for a waiver of civil or…

West Virginia Adopts Taxation of Vehicles Legislation

Effective July 1, 2009, the West Virginia Department of Transportation, Division of Motor Vehicles, enacted legislative regulations establishing the imposition of a 5% sales tax on vehicles prior to the issuance of a certificate of title. The division will collect…