West Virginia Sales Tax Rate & Rules (2026)

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 1 July 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