West Virginia Sales Tax Rules and Regulations - Taxify

West Virginia State Sales Tax

Quick Guide

Contact Information

Website: www.tax.wv.gov
Phone: (304) 558-3333

Sales Tax Rate

Base Rate: 6.000%
With Local Rate: 6.000%-7.000%

West Virginia Sales Tax Facts

Is West Virginia a destination or origin based state? Destination
Is West Virginia a SST Certified State? Yes
Are zero file returns required in West Virginia? Yes
Is shipping taxable in West Virginia? Yes

West Virginia Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in West Virginia?

No

West Virginia Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other West Virginia Sales Tax Information

Filing Requirements: Filings can be completed online or by downloading and mailing in Form CST-200-CU, Sales and Use Tax Return.

Beginning January 1, 2015, individuals who have made total payments of $100,000.00 and businesses that have made total payments of $10,000.00 during the period of July 1, 2013 through June 30, 2014 may be required to file and pay their West Virginia taxes electronically.

What Will You Need: In order to file online, you will need to register for access. Click the “Register Now” tab on the “Registered” section header. The website will walk you through the remaining steps one-by-one.

Register For a Sales Tax License: You can register your business online or by downloading and mailing in WV/BUS-APP. The paper business application is included in a packet that outlines each step West Virginia requires be completed in order to operate a business within the state.

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