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West Virginia
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At A Glance
State Help Line
304-558-3333
State Sales Tax Rate
6%
Local Sales Tax Rate
1% municipal sales tax; 7% combined where imposed
Local Filing
No
Economic Nexus Amount
More than $100,000 in annual West Virginia gross sales or 200 or more transactions
State Website
Taxability overview
Catagory General Taxability
Clothing / Jewelry
Taxable
Services
Prepared Food
Many Services Are Taxable
Taxable at 6%, plus applicable municipal tax
Businesses making taxable sales in West Virginia generally must register. A remote seller is outside the small-seller exception once annual West Virginia gross sales exceed $100,000 or it has 200 or more transactions.
Registration Information
Register directly with West Virginia or through the Streamlined Sales Tax Registration System
Business Registration Certificate fees may apply; Streamlined sales-tax registration itself has no fee
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