West Virginia Sales Tax

West Virginia Sales Tax Rate is 6%, but many cities levy additional local rates that can reach up to 1%. The state is a destination-based sales tax state, so the applicable tax rate depends on where the buyer receives the product. Out-of-state sellers that have physical nexus in West Virginia must register with the state to collect and remit sales tax. Those with economic nexus must remit tax if their sales into the state exceed $100,000 or 200 separate transactions. Automating sales tax compliance can help businesses keep up with changing state and local sales tax laws.

Depending on your business model, you may need to calculate sales tax rates manually or through an automated software solution. If you calculate your own rates, make sure to double-check your numbers. A small error can result in costly penalties. You can also download our free sales tax calculator or lookup tool to find the correct combined state, county, and city rate in seconds.

West Virginia Sales Tax Exemption

Understanding sales tax in the Mountain State can be a bit like hiking with a map and compass. But with a little knowledge and adventure spirit, you can navigate it successfully. Be sure to keep an eye on deadlines and file your returns promptly. Failure to do so can result in penalties and interest charges. Also, don’t forget to check out sales tax holidays, which are days when the state exempts certain products from sales and use tax.

The sales tax exemption in West Virginia applies to certain goods and services. These include food, prescription drugs, and medical supplies. It also includes professional services like those provided by doctors and lawyers. Other items are subject to sales tax if shipping or delivery charges are built into the total selling price.

The state is part of the Streamlined Sales and Use Tax Agreement, meaning sellers can register in multiple states simultaneously. In addition, the state has a sales tax exemption for nonprofit organizations.

West Virginia Sales Tax Due Dates

The West Virginia State Tax Department assigns sellers a filing frequency, which may be monthly, quarterly, or annually. The due date for a return or payment is usually the 20th day of the month following the reporting period. If the 20th falls on a weekend or holiday, the deadline moves to the next business day. You may be subject to late fees and interest if you miss a filing or payment deadline.