Do I have to charge sales tax for online sales in West Virginia?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into West Virginia or 200 separate transactions over 12 months, you must register with the West Virginia Tax Division and charge the buyer's destination rate.
West Virginia uses $100,000 in gross sales or 200 separate transactions.
Rule summary
How West Virginia treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | 200 separate transactions |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (7% in covered West Virginia metros) |
| Registration authority | West Virginia Tax Division |
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the West Virginia Tax Division or a tax professional before relying on it for filing.
Combined rates in West Virginia
What a taxable purchase actually costs in West Virginia.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in West Virginia?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into West Virginia or 200 separate transactions over 12 months, you must register with the West Virginia Tax Division and charge the buyer's destination rate.
- Do marketplace sales count toward the West Virginia threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the West Virginia Tax Division guidance before excluding them.
- Which rate does an online seller charge in West Virginia?
- West Virginia sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More West Virginia guides
Other West Virginia rules that change the total.