West Virginia Sales Tax 2023 - 2024

If you sell taxable items to West Virginia customers, you must collect sales tax.

Contents

West Virginia Sales Tax Due Dates
West Virginia Sales Tax Exemption
West Virginia Sales Tax Permit
- Who Needs the Sales Tax Permit in West Virginia?
- How to Obtain the West Virginia Sales Tax Permit?

West Virginia’s tax system is ripe for reform. The state’s high cigarette taxes and severance taxes have been a drag on the economy, while the lack of sales and excise tax exemptions has made the state less competitive. A new tax plan is an opportunity to address these problems and improve the state’s business climate. West Virginia Sales Tax is 6%, and many counties and municipalities impose local options of up to 1 percent. In addition, the state has a personal property tax that is collected on tangible goods and taxable services. This tax is collected by the state and is paid by individuals or businesses that have not paid the state sales tax.

West Virginia Sales Tax Due Dates

West Virginia sales tax due dates depend on your filing frequency:

Monthly filers:

The return and payment are due by the 20th day of the month following the month the sales occurred.
For example, if your sales period is January 1st – January 31st, the due date would be February 20th.
If the due date falls on a weekend or holiday, it is adjusted to the following business day.

Annual filers:

The return for the previous year is due on January 20th.

West Virginia Sales Tax Exemption

West Virginia also has a number of sales tax exemptions for certain items, including groceries, prescription drugs, and newspapers. Sellers must keep detailed records to verify that their buyers are eligible for tax-exempt purchases and must obtain properly completed exemption certificates from buyers. Blanket certificates can be used to cover recurring exempt transactions.

The state’s sales tax law requires vendors with a physical presence in the state to collect and remit sales and use taxes on their behalf. This includes stores, offices, warehouses, and distribution centers. It also applies to businesses that sell digital products and services such as downloaded software, apps, streaming music, cloud storage, and SaaS.

The state also taxes shipping, handling, delivery, and freight charges. However, these charges are not taxable if separately stated and provided by the buyer to the seller. Late filings and payments can incur penalties and interest. It is recommended that businesses keep accurate records to avoid missed filings and remitting dates.

West Virginia Sales Tax Permit

A West Virginia Sales Tax Permit, also known as a Business Registration Certificate, is required for any individual or business entity engaged in activities within the state that:

1. Involve selling tangible personal property

2. Involve rendering services that compete with other businesses

3. Generate revenue, directly or indirectly

This includes both physical businesses and online sellers with economic nexus in West Virginia.