West Virginia Sales Tax Guide: Rate & Rules

West Virginia levies a 6% state sales and use tax. Municipalities that adopt a local sales tax add up to 1%, so combined rates reach 7% in cities like Charleston and Huntington.

Most of West Virginia is 6%; municipalities with a local tax reach 7%. To find the combined rate for a specific address, use our US sales tax calculator.

West Virginia economic nexus applies once your gross sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. Either threshold creates an obligation. Physical presence creates nexus immediately.

West Virginia Code § 11-15A-6b requires a marketplace facilitator or referrer that meets the state's economic-nexus threshold to collect and remit West Virginia sales and use tax, effective for sales made on or after July 1, 2019, treating the facilitator as the marketplace seller's agent for this purpose. The threshold is met when the facilitator, referrer, or remote seller makes or facilitates at least $100,000 in gross West Virginia revenue, or at least 200 separate West Virginia transactions, in the current or immediately preceding calendar year — the same figures used for West Virginia's general economic nexus test. A marketplace seller whose West Virginia sales are made exclusively through a collecting facilitator generally does not need to separately register for those facilitated sales.[10]

West Virginia assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period. For the portal, return, and step-by-step, see our guide to filing West Virginia sales tax online.

West Virginia exempts groceries and prescription drugs. Charges to access and use software on a vendor's systems are generally taxable, so SaaS is subject to West Virginia sales tax.

West Virginia is a Streamlined member and uses the SST Certificate of Exemption (Form F0003), which the buyer completes with their Business Registration Certificate number and gives to the seller [6]. The seller keeps it on file rather than sending it to the state [6].

For the official form, multistate certificate rules and expiry, see the West Virginia resale certificate guide.

Late filing carries a penalty of 5% of the tax due per month, up to a 25% maximum, and late payment adds 0.5% per month, up to 25%, plus interest from the due date. Our West Virginia filing guide lists late filing penalties, interest, and what to do if you missed a return.

You petition the West Virginia Office of Tax Appeals within 60 days of receiving the Tax Commissioner's assessment or denial [7]. Missing the 60-day window makes the assessment final [7].

• [1] West Virginia Tax Division — Municipal Sales and Use Tax (6% state, 1% local)

• [2] West Virginia Tax Division — Remote Sellers (economic nexus)

• [3] West Virginia Code 11-15-9h (services taxable, EDP exemption)

• [4] West Virginia Code 11-15-3B (food exemption)

• [5] West Virginia Tax Division — TSD-445 (streaming taxable)

• [6] West Virginia Tax Division — SST Certificate of Exemption (Form F0003)

• [7] West Virginia Office of Tax Appeals (60 days)

• [8] West Virginia Tax Division — Sales Tax Holiday

• [9] West Virginia Tax Division — Business Registration ($30)

• [10] West Virginia Code § 11-15A-6b — Marketplace Facilitators and Referrers

Verified July 2026 against West Virginia Tax Division published guidance.

• Does West Virginia Have Sales Tax on Clothes? A Complete Guide for Retailers
• The West Virginia Sales Tax Exemption: 2026 Business Guide