Sales Tax Filing in West Virginia
To file sales tax in West Virginia, first calculate the amount of sales tax owed. Then file a sales tax return and make a payment through the West Virginia State Tax Department’s website. Sales tax returns are due monthly or quarterly based on sales volume.
Sales Tax Requirements and Process
- Obtain a sales tax permit from any state where you have nexus before collecting sales tax.
- Start collecting West Virginia sales tax as soon as your permit is issued.
- Taxable goods and services in West Virginia include physical property like furniture, home appliances, motor vehicles, and custom software.
- Some services may also be taxed.
Sales Tax Thresholds and Rates
- If a seller exceeds $100,000 in economic sales or 200 transactions annually, they meet the threshold for collecting and remitting West Virginia sales tax.
- The state sales tax rate in West Virginia for 2023 is 6%, with some municipalities imposing an additional tax rate of 1%.
Sales Tax Obligations for Sellers
- Charge the tax rate of the buyer’s address as the destination-based sales tax system is followed in West Virginia.
- West Virginia provides an Exemption Certificate for resellers to buy items tax-free.
Sales Tax Exemptions and Use Tax
- Prescription medicine, groceries, and gasoline are exempt from sales tax.
- The use tax applies to purchases made out of state that should have been taxed.
Filing and Payment
To file sales tax in West Virginia, calculate tax owed. File returns and pay online monthly or quarterly based on sales volume. Returns are due the 20th after the period ends or the next business day if on a weekend.
Remote Sellers and Exemptions
- Remote sellers not located in West Virginia may need to collect and remit sales tax if their sales or transaction count into the state exceeds specific thresholds.
- There are two cases in which a seller will not need to collect sales tax: If the purchase is recognized by the state as non-taxable.