# How to File West Virginia Sales Tax Online in 2026

Canonical: https://trykintsugi.com/blog/how-to-file-west-virginia-sales-tax-online
Published: 2026-08-03

How to file West Virginia sales tax in MyTaxes: Form CST-200CU, due dates on the 20th, zero returns, municipal tax, payment, penalties, and interest.

West Virginia sales tax is filed online through **MyTaxes**, the Tax Division's online filing and payment system, on the **Combined Sales and Use Tax Return (Form CST-200CU)**. Returns and payments are due on the 20th of the month after the reporting period, and a return must be filed even if no tax is collected or due. Taxpayers that paid more than $25,000 in the prior tax year are required to file and pay electronically.

This guide covers who files and how often, how to file in MyTaxes, how to handle municipal sales tax, how to report no tax, how to amend a return, how to pay, and what late filing costs.

This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the [West Virginia Tax Division](https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx) before you file.

## West Virginia sales tax filing at a glance

- **Who administers it:** West Virginia Tax Division (State Tax Department).
- **Online portal:** [MyTaxes](https://mytaxes.wvtax.gov/), where you file and pay. You register for a username and password before filing.
- **Return:** Combined Sales and Use Tax Return, Form CST-200CU, which reports state and municipal sales and use tax. Supporting schedules (D, M, S, U, and BD) are added when they apply.
- **Filing frequency:** Monthly, quarterly, or annual, based on the tax you remit.
- **Due dates:** The 20th of the month after the reporting period. Under the Department's tax calendar, a due date that falls on a Saturday, Sunday, or legal holiday moves to the first business day after.
- **Zero returns:** Required. A sales and use tax return must be filed even if no tax is collected or due.
- **Payment:** ACH debit or ACH credit, including through MyTaxes; the Department also lists a pay-by-phone system and an EFT application.
- **Electronic filing:** Required for taxpayers that paid more than $25,000 in the prior tax year.
- **Economic nexus:** The Department's remote seller page describes a small-seller exception tied to $100,000 in sales or 200 transactions. See the nexus note below, because that page cites a 2018 notice.

## Who has to file, and how often

Anyone with an obligation to collect and remit sales and use tax must file a CST-200CU, including vendors, direct pay permit holders, and contractors. The Department presumes all sales of goods and services are subject to tax unless an exemption is clearly provided, and its vendor guide sets the state sales tax rate at 6%. Our [West Virginia sales tax guide](/sales-tax-guides/usa/west-virginia) covers registration and nexus in more detail. For exemption examples, see our post on [West Virginia sales tax exemptions](/blog/west-virginia-sales-tax-exemption).

Remote sellers are covered too. The Department's remote seller page says sellers without a physical presence must register and collect West Virginia state and municipal tax, unless a small-seller exception applies. It describes that exception in terms of $100,000 in sales into the state or 200 separate transactions, counting taxable and nontaxable sales, and says a seller that meets either measure during the current calendar year must begin collecting on sales after that date. That page and the marketplace facilitator page both refer to Administrative Notice 2018-18 and do not show a recent review date, so confirm the current threshold with the Department before you rely on it.

Marketplace facilitators that have economic nexus must collect and remit on sales they facilitate, and the CST-200CU instructions have facilitator sales reported in gross sales and deducted as a per se exemption. If you also sell on your own site, check how the Department treats your direct sales.

The Department's return instructions and its business taxes publication (TSD 100, revised July 2026) set frequency by the tax you remit:

| Frequency | Tax remitted | Due date |
| --- | --- | --- |
| Monthly | More than $250 a month | The 20th of the following month |
| Quarterly | Average monthly remittance no greater than $250 (annual aggregate $3,000 or less) | The 20th day after the end of each quarter |
| Annual | Annual aggregate of $600 or less | The 20th day after the end of the taxable year |

The Department notifies remote sellers of their frequency based on their annual taxable sales, and it may review and change frequency each year. On MyTaxes, filing periods are made available on the first of each month based on your current filing frequency, so confirm the frequency shown on your own account.

## Before you start: get into MyTaxes

You need to be registered with the Tax Division before you can file; our [sales tax permit](/blog/sales-tax-permit) overview explains the process. The Department says a Business Registration certificate can also serve as your sales certificate. To use MyTaxes, you register for a username and password; the Department's marketplace facilitator page points to the Help section of MyTaxes for those instructions.

Before filing, gather your gross West Virginia sales for the period (taxable and exempt), your sales by municipality where the customer receives the item, purchases subject to use tax, and records for any deductions you claim. For wholesale sales, see our [West Virginia resale certificate](/resale-certificates/west-virginia) guide for what to collect from buyers. West Virginia lists exemption documents for vendors to keep, and the Department's vendor guide says records must be kept for three years or as long as the period remains open to assessment or refund, whichever is greater.

## Step-by-step: filing a West Virginia return in MyTaxes

1. **Log in to MyTaxes** and open the sales and use tax return for the period.
2. **Complete the Return tab.** Line 1 is gross sales sourced to West Virginia, both taxable and exempt, including marketplace facilitator sales. Line 2 is purchases for use in West Virginia on which no West Virginia sales tax was paid. The return calculates tax due from the taxable amount and rate.
3. **Complete any schedules the return calls for.** Schedule D breaks out deductions and credits. Schedule M reports sales and purchases sourced to a municipality that imposes its own tax. The Department says the return alone can often be filed when no deductions are taken and no municipal tax is due. MyTaxes flags a required schedule and keeps the return in error until it is completed.
4. **Use Import for long schedules.** MyTaxes lets you import Schedule M and Schedules S, U, and BD from the Department's Import Spreadsheet.
5. **Review the errors.** Some errors are reminders that something is missing. You can Save and Finish Later to keep your work.
6. **Submit, enter your password, and proceed to pay.**

Filing in West Virginia plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. [Book a demo](/kintsugi-demo) or [start free](https://auth.trykintsugi.com/en/signup).

## Municipal tax and rate pitfalls

West Virginia's local layer is municipal. The Tax Division administers municipal sales and use taxes for the municipalities listed on its Municipal Sales and Use Tax page, and the page shows a 1% municipal rate with combined rates such as 7% for the entries we reviewed. The tax applies to taxable goods, custom software, and services provided within the boundaries of the taxing municipality, and it applies to the same items as the state tax with a few limited exceptions. The Department's remote seller page says municipal tax, including on shipping and handling, applies when the customer's shipped-to address is inside an imposing municipality.

The Department says West Virginia follows destination sourcing under the Streamlined Sales and Use Tax agreement: the general rule is to source a sale to where the purchaser receives the item or makes first use of the service. Combine the state and municipal rates, apply the combined rate to the taxable price, and round to the nearest full cent. Report municipal tax on Schedule M of the same return. The Department also publishes downloadable boundary and rate table files on its sales and use tax page. Our [West Virginia sales tax calculator](/us-sales-tax-calculator/west-virginia) shows current rates by location.

Special district excise taxes are separate. The Department lists four special districts, and sales inside a district are subject to a special district excise tax in place of state sales tax, reported on that district's own form. Any use tax, and sales outside the district, are reported on the CST-200CU.

## Due dates and the weekend rule

Monthly returns are due the 20th of the following month. Quarterly and annual returns are due on the 20th day after the end of the quarter or taxable year, per the CST-200CU instructions. You can see them alongside other states on our [West Virginia sales tax due dates](/sales-tax-due-dates#west-virginia) page.

The Department's tax calendar notes that if a due date falls on a Saturday, Sunday, or legal holiday, the return or voucher may be filed on the first business day after. The Department's payment guidance says MyTaxes payments can take up to two business days to show as paid, so consider paying early.

One conflict to flag: the CST-200CU instructions put the annual return due on the 20th day after year end, while the remote seller and marketplace facilitator pages say the 30th day. Confirm your annual due date with the Department before relying on either.

## Filing a zero return

You must file even if you had no activity. The Department's business taxes publication says a sales and use tax return must be filed even if no tax is collected or due. The CST-200CU instructions say that if you have no tax to report, you enter a "0" on lines 8 and 12 of the return.

## Amending a return

The CST-200CU is used to report or amend state and municipal sales and use tax. When you amend, the instructions have you enter the original payment amount as a prior payment on Line 9. Some amendments also need a supplemental schedule. Schedule S covers credit memos, ledger adjustments, and refunds to purchasers that make deductions greater than gross sales, and reducing a prior sales tax liability on an amended return by a non-accrual filer. Schedule U is used to reduce a previously filed use tax liability. A negative tax result starts a refund or credit request that the Department reviews, and Line 13 is where you say whether to refund, carry forward, or split the credit.

If you paid sales tax to a vendor or reseller in error, the Department has a separate claim form, CST-240. It says it has 90 days to review and process refund requests.

## Payment methods

- **ACH debit:** The Tax Department initiates the debit based on information you give it through MyTaxes.
- **ACH credit:** You initiate the payment through your financial institution.
- **Pay by phone:** The instructions list an automated tax payment system for ACH debits at 1-800-422-2075.
- **EFT:** Taxpayers can apply for electronic funds transfer, online or on Form WV/EFT-5.
- **Check:** Paper returns and check payments are mailed to the address in the CST-200CU instructions, but taxpayers who paid more than $25,000 in the prior tax year must file and pay electronically.

The Department removed the June accelerated payment requirement for sales and use tax effective April 7, 2025, so you pay only the amount on your regular return.

## Penalties and interest for late payment

The Tax Division's publication TSD 365 (revised March 2026) lists these additions to tax:

| Penalty | Rate |
| --- | --- |
| Failure to timely file a return | 5% per month, 25% maximum, on tax due |
| Failure to timely pay tax due | 0.5% per month, 25% maximum, on tax due |
| Failure to pay because of negligence or intentional disregard of rules | 5% per month, 25% maximum, on the deficiency |
| Filing a false or fraudulent return | 50% of the deficiency |

Late filing and late payment penalties can apply together, but the total penalty cannot exceed 5% per month and the combined maximum is 50%. Interest accrues daily from the return's due date until the tax is paid, and the rate for January 1 through December 31, 2026 is 11.5%. The Tax Commissioner sets the rate each year.

The Department says additions to tax for late filing or late payment may be waived if you can show the failure was due to reasonable cause and not willful neglect. To ask, you submit a letter or web notice through MyTaxes with the reason. Penalties for negligence, intentional disregard, or fraud cannot be waived.

## Common mistakes to avoid

- **Skipping zero returns.** Every period needs a return, even with no tax.
- **Leaving out a required schedule.** A return is in error until Schedule D or Schedule M is completed when needed, and the instructions say a return is timely only when its schedules are filed with it.
- **Missing municipal tax.** Report municipal sales and use tax on Schedule M, based on where the customer receives the item.
- **Using paper after crossing $25,000.** Electronic filing and payment is required above that prior-year amount.
- **Forgetting use tax.** Purchases on which no West Virginia sales tax was paid go on Line 2.
- **Paying at the last minute.** MyTaxes payments can take up to two business days to reflect.

## If you receive a sales tax notice

A missed or late return often leads to a letter. Our [West Virginia sales tax notices guide](/notice-hub/usa/west-virginia) explains the notices the West Virginia Tax Division sends, including Statement of Account, Notice of Assessment, and State Tax Lien. It also covers how to ask for penalty relief: Penalty waiver (waiver of additions to tax). The state's time limit to dispute an assessment: 60 days from the date you received the written notice (postmarked or hand-delivered to OTA). Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.

## Next steps for West Virginia sellers

- [Download West Virginia's due dates as a calendar file](/sales-tax-due-dates/calendar/west-virginia.ics), or [see them on the due dates page](/sales-tax-due-dates#west-virginia).
- [Check the combined rate for any West Virginia address](/us-sales-tax-calculator/west-virginia).
- [Get the West Virginia resale certificate](/resale-certificates/west-virginia) to buy inventory without paying tax.
- [Check whether you have nexus in other states](/economic-nexus-calculator) before your sales cross a threshold.

## More state filing guides

Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our [state-by-state guide to filing sales tax online](/blog/how-to-file-sales-tax-online-by-state).

- [How to file Maryland sales tax online](/blog/how-to-file-maryland-sales-tax-online)
- [How to file Ohio sales tax online](/blog/how-to-file-ohio-sales-tax-online)
- [How to file Kentucky sales tax online](/blog/how-to-file-kentucky-sales-tax-online)

## Let Kintsugi file for you

If you sell in West Virginia and other states, [Kintsugi's sales tax filing software](/product/sales-tax-filing-software) prepares and files returns on each state's assigned schedule and remits payment. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing, with no per-state subscription. See [pricing](/pricing), [start free](https://auth.trykintsugi.com/en/signup), or [book a demo](/kintsugi-demo).

## Frequently asked questions

### Can I file West Virginia sales tax online?

Yes. File and pay through MyTaxes, the Tax Division's online filing and payment system. Taxpayers that paid more than $25,000 in the prior tax year are required to file and pay electronically.

### What form do I use to file West Virginia sales tax?

The Combined Sales and Use Tax Return, Form CST-200CU, which covers state and municipal sales and use tax. Schedules D, M, S, U, and BD are added when they apply.

### When is West Virginia sales tax due?

The 20th of the month after the reporting period. Quarterly and annual returns are due the 20th day after the quarter or year ends, though the Department's pages differ on the annual due date, so confirm yours. A due date on a weekend or legal holiday moves to the next business day under the Department's tax calendar.

### Do I have to file if I had no sales?

Yes. The Department says a sales and use tax return must be filed even if no tax is collected or due. Its instructions say to enter "0" on lines 8 and 12 if you have no tax to report.

### What is the economic nexus threshold in West Virginia?

The Department's remote seller page describes a small-seller exception based on $100,000 in sales or 200 transactions into the state, and cites a 2018 administrative notice. Confirm the current threshold with the Department.

### What if I miss the deadline?

File and pay as soon as possible. Late filing is 5% per month and late payment is 0.5% per month, with a combined maximum of 50%, plus interest at 11.5% for 2026. You can ask for a penalty waiver through MyTaxes if the failure was due to reasonable cause.

## Sources

Checked September 29, 2026.

- West Virginia Tax Division, [Sales and Use Tax](https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx)
- West Virginia Tax Division, [Sales and Use Tax Frequently Asked Questions](https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTaxQuestionsAndAnswers.aspx)
- West Virginia Tax Division, [CST-200CU Sales and Use Tax Return Instructions](https://tax.wv.gov/Documents/CST/cst200cu.instructions.pdf)
- West Virginia Tax Division, [Filing the CST-200 Sales and Use Tax Return Via MyTaxes](https://tax.wv.gov/Documents/TaxForms/cst200cu.InstructionsForFilingViaMyTaxes.pdf)
- West Virginia Tax Division, [TSD 100, Business Taxes](https://tax.wv.gov/Documents/TSD/tsd100.pdf)
- West Virginia Tax Division, [TSD 365, How Interest and Additions to Tax are Assessed](https://tax.wv.gov/Documents/TSD/tsd365.pdf)
- West Virginia Tax Division, [TSD-345, Sales Tax and Vendor Responsibilities](https://tax.wv.gov/Documents/TSD/tsd345.pdf)
- West Virginia Tax Division, [Remote Sellers and West Virginia Sales and Use Tax](https://tax.wv.gov/Business/SalesAndUseTax/Ecommerce/RemoteSellers/Pages/RemoteSellersAndWestVirginiaTax.aspx)
- West Virginia Tax Division, [Marketplace Facilitators and West Virginia Sales and Use Tax](https://tax.wv.gov/Business/SalesAndUseTax/Ecommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx)
- West Virginia Tax Division, [Municipal Sales and Use Tax](https://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx)
- West Virginia Tax Division, [Tax Calendar](https://tax.wv.gov/TaxCalendar/)