Total Range for 2025
| Base state sales tax rate | 6% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Local rate range | 0%-1% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Total rate range | 6%-7% | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Economic sales nexus threshold | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | |
| Transactions threshold | N/A | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
| Sales tax return filing due date | 20th of following month | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate | Base state sales tax rate |
The base state sales tax rate in West Virginia is 6%, but since the local rates range from 0-1% the total sales tax range is 6-7%.
How to calculate your sales tax rate
Use our online sales tax calculator to determine the combined state and local sales tax rate for each location where you have a physical or economic nexus. Just enter your state and ZIP code to get your sales tax rate.
Example of using the sales tax rate in a tax calculation:
- You sell a hat for $15 to a customer in Huntington, WV with a 6.5% combined rate.
- Sales tax: $15 (price) x 6.5% = $0.98
- Final price: $15 + $0.98 = $15.98
Nexus: Why may you need to collect sales tax in Wyoming?
If you’re selling goods and services in Wyoming then sales tax might apply! To determine your obligation, you need to understand “nexus,” which ties businesses to states for tax purposes.
Two types of nexus exist:
- Physical Nexus: Having a physical presence, like an office, warehouse, or employees in Wyoming, triggers this type. If you do, you likely need to collect sales tax.
- Economic Nexus: This kicks in when your sales within Wyoming exceed a certain economic threshold. Even without a physical presence, surpassing this threshold requires collecting sales tax.
In Wyoming, there is also a transaction threshold of 200, which means that even if your sales aren’t over $100,000 if you’ve sold more than 200 items then you still need to pay sales tax.
Services
- Most services performed in West Virginia are subject to sales tax. This includes things like haircuts, car repairs, house cleaning, and consulting services.
- Some exemptions include educational services, legal services, some financial services, and certain medical services.
Goods
- Most tangible personal property (physical goods) sold in West Virginia is subject to sales tax. This includes things like furniture, sporting goods, and building materials.
- Some exemptions include groceries for human consumption, prescription drugs and medical devices, and certain farm equipment.
Freight/Shipping
- Shipping and freight charges are typically considered part of the sale price and therefore subject to sales tax.
- If you separately state the shipping and freight charges on the invoice, and the customer has the option to choose not to purchase them (e.g., pick up the item themselves), then the shipping charges might be exempt.
Clothing
- Clothing is taxable in West Virginia.
Electronics
- Electronics are considered tangible personal property in West Virginia and are therefore taxable.
SaaS
- West Virginia considers SaaS a taxable service. This means you would collect sales tax on the subscription fee for these types of software products.
Digital Products
- West Virginia considers these digital goods as taxable tangible personal property, similar to physical products.
Software
- Traditionally downloaded software (not delivered electronically) might be exempt depending on its use.
How to register for sales tax in West Virginia
The best way to register for a sales tax permit in West Virginia is to do it online through the West Virginia State Tax Department website. Here’s a breakdown of the process:
Online Registration:
- Visit the West Virginia State Tax Department website: https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx.
- Click on the link for “Business Registration” or “Sales and Use Tax.”
- Look for the option to register for a “Combined Sales and Use Tax Certificate.”
- Follow the online instructions to complete the application. You will need to provide information about your business.
After Submitting Your Application:
- Once you submit your application, you’ll create a username and password for the online tax system.
- It typically takes 7-10 business days to process your application and receive your Combined Sales and Use Tax Certificate.
How to collect sales tax in West Virginia
Collecting the Sales Tax:
- Add the Sales Tax to the Sales Price: During checkout, add the appropriate sales tax rate (based on the customer’s location) to the sales price of your goods or services.
- Clearly Show the Breakdown: On your invoice or receipt, clearly show the breakdown of the sales price, the amount of sales tax collected, and the combined total price.
How to get a sales tax permit/license in West Virginia?
To get a sales tax permit (Combined Sales and Use Tax Certificate) in West Virginia, apply online at the Tax Department website. You’ll need business info like name, address, and EIN. Processing typically takes 7-10 business days.
Alternatively, download a paper application or call for one. Consider using a West Virginia business address if needed (consult a tax professional like us for potential implications).
When are West Virginia’s sales tax returns due?
Sales tax returns and payments in West Virginia are due on the 20th day of the month following the close of the applicable period. Here’s a breakdown:
- Monthly Filers: If your average monthly sales tax liability exceeds a certain threshold set by the West Virginia Tax Division, you’ll be required to file and remit sales tax returns monthly. The 20th-day rule applies for each month’s sales tax.
- Quarterly Filers: Most businesses file and remit sales tax quarterly. In this case, the 20th-day rule applies to the end of each quarter (March 20th, June 20th, September 20th, and December 20th).
Is anyone exempt from sales tax in West Virginia?
Here’s a breakdown of these exemptions:
Exempt Goods and Services:
- Basic Necessities: Groceries for human consumption (excluding prepared or restaurant food), prescription drugs, and prosthetic devices.
- Educational Services: Most qualifying educational services, including tuition and fees at public and private schools, colleges, and universities.
- Religious Services: Services provided by churches and other religious organizations.
- Certain Manufacturing and Industrial Goods: Machinery, equipment, and supplies used directly in manufacturing and production.
Exempt Customers:
- Government Agencies: Purchases made by federal, state, and local government agencies are typically exempt from sales tax.
- Certain Non-Profit Organizations: Non-profit organizations with a valid exemption certificate may be exempt from sales tax on purchases used for charitable or educational purposes.
- Diplomatic Personnel: Foreign diplomats may have special exemptions depending on their status.
