West Virginia Sales Tax Guide for E-Commerce Retailers

Fast Facts About West Virginia Sales Tax

West Virginia state sales tax rate


Does West Virginia have local sales tax rates?


West Virginia taxing authority

Tax Division

West Virginia sales tax questions phone number



Am I required to collect sales tax in West Virginia?

Businesses that have an employee, location (including inventory in a warehouse), or who do other business in the state are required to register for a sales tax permit and collect sales tax from buyers in West Virginia. 

E-commerce businesses with economic nexus in West Virginia are also required to register and collect.

You have economic nexus in West Virginia if you made more than $100,000 in sales OR 200 or more transactions to buyers in the state.

How to Register for a West Virginia Sales Tax Permit

Register for a West Virginia sales tax permit online at the West Virginia Tax Division.

Need help? Contact us for help with your West Virginia sales tax registration.

How to Collect West Virginia Sales Tax

West Virginia is a destination-based sales tax state. This means sellers are required to collect the state + local combined sales tax rate at the buyer’s ship to address. Say you are based in Huntington, West Virginia but make a sale to a buyer in Wheeling, West Virginia. You’d charge sales tax at the buyer’s combined state + local sales tax rate.

Learn more about origin and destination-based sales tax sourcing here.Learn more about how to collect the right amount of state plus local sales tax here.

Is shipping taxable in West Virginia?

Yes, the amount you charge your customer for shipping is subject to West Virginia sales tax. But, in general, if the item isn’t taxable, then the shipping is also not taxable, even in states where shipping is otherwise taxable.

Learn more about sales tax on shipping charges here.

West Virginia Sales Tax Due Dates

West Virginia sales tax is due on the 20th day of the month following the end of the taxable period. For example, if your business is required to file and pay sales tax monthly, your January sales tax return would be due on February 20th.

How to File Sales Tax in West Virginia

When your West Virginia sales tax due date rolls around, you can either file yourself online or let a partner like HOST take this onerous task off your plate. 

Learn more about handing off your sales tax filings to HOST here!

More about West Virginia Sales Tax

Learn more about West Virginia sales tax at the West Virginia Tax Division.