Your obligation to collect sales tax in West Virginia depends on whether you establish nexus, which can be physical or economic. Physical nexus is tied to a physical presence, while economic nexus is determined by meeting specific revenue or transaction thresholds.
Is SaaS taxable in West Virginia?
SaaS is generally subject to sales tax in West Virginia, but certain exemptions may apply.
How to get a sales tax permit in West Virginia
West Virginia-based sellers should apply for a West Virginia Business Registration through the West Virginia State Tax Department. Out-of-state sellers with nexus in West Virginia should also register for a West Virginia Business Registration.
How to Collect West Virginia Sales Tax If You Have a Location in West Virginia
If you operate within West Virginia and make sales in the state, you’re responsible for collecting the applicable sales tax rate based on your location.
How to Collect West Virginia Sales Tax If You Do NOT Have a Location in West Virginia
Out-of-state sellers with West Virginia nexus must collect and remit West Virginia’s use tax from West Virginia buyers.
Sales Tax Due Dates in West Virginia
West Virginia sales tax return due dates depend on your assigned filing frequency, which may be monthly, quarterly, or annually.
Sales Tax on Shipping Charges in West Virginia
Shipping charges in West Virginia are generally taxable, but certain exceptions may apply.
This guide helps you master West Virginia’s sales tax regulations, making it easier to navigate the Mountain State’s tax system. Ensure compliance and optimize your sales tax collection and remittance processes.