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


Range of Local Rates

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

Local Rates Apply to Use Tax





1/1/2019see state notice



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


43 Sales Tax Jurisdictions



Sales Tax Sourcing (Intrastate)


Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information

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
History & Fun Facts

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.

  • 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.

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 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.

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.

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.

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.

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 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.