When a business engages in certain activities in West Virginia, it is required to register for a sales tax permit. These activities include:
- Having a retail store, office, or warehouse where products are produced or inventory is stored in the state.
- Making a sale of tangible personal property or taxable services in West Virginia.
- Charging admission to any place of amusement, sport, or recreation.
How to Apply for a Sales Tax Permit
Application Process
To apply for a sales tax permit:
- Apply online through the West Virginia State Tax Department website.
- Apply by mail.
There is no fee to obtain a permit. During the application process, you will need the following information:
- Contact details
- Business details
- Social Security Number or Employer Identification Number (EIN)
- Bank account details
Additional Information
Filing Frequency and Local Taxes
Once registered, a business will be assigned a filing frequency and due dates for sales tax payments.
In addition to state-level tax, some counties and municipalities in West Virginia levy their property taxes. There is no statewide property tax.
Sales Tax Details
The general sales tax rate in West Virginia is 6%. Some localities may impose an additional sales tax rate.
Sales tax is required on the sale of tangible goods and certain services, and it must be collected by the seller and remitted to state tax authorities.
Contacts and Assistance
For questions or assistance, the West Virginia State Tax Department is available:
- Phone: 304-558-3333
- Email: [email protected]
When You May Need a Business License
Please note that obtaining a sales tax permit is separate from other business licenses that may be required in West Virginia.
Certificate of Exemption
Wholesalers and distributors will need a sales tax number and should use a West Virginia Certificate of Exemption when purchasing items for resale.
Visit the West Virginia State Tax Department’s website to determine if you need a permit.