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West Virginia sales tax, explained.

Thresholds, rates, taxability, filing schedules, and the West Virginia Tax Division — everything a remote seller needs to know about West Virginia, on one page.

Economic nexus threshold
$100,000
Statewide base rate
6%
Transaction threshold
200
CharlestonHuntingtonMorgantownParkersburgWheeling
West Virginia · major filing jurisdictions
Nexus · West Virginia

When you owe sales tax in West Virginia.

West Virginia uses an OR test — either the $100,000 sales threshold or the 200-transaction count, whichever you hit first in the current or preceding calendar year, creates the obligation to register, collect, and remit. Physical presence triggers the same obligation from the very first sale, with no minimum revenue requirement.

Economic nexus
Threshold
$100,000 in sales into West Virginia, or 200 or more separate transactions into West Virginia
Measurement type
Sales OR transactions — whichever is reached first
Measurement period
Current or preceding calendar year
Included
Gross sales into West Virginia — including exempt sales and services; marketplace sales also count toward the threshold
Marketplaces
Marketplace-facilitated sales count toward your threshold — West Virginia does not exclude marketplace sales from a seller's own $100,000 or 200-transaction calculation
Physical nexus
Office or place of businessEmployees / remote staffWarehouse or inventoryIndependent or dependent agentsConstruction sites

Any physical presence in West Virginia — including a single remote employee working from home — creates nexus immediately regardless of sales volume. Third-party fulfillment warehouses and on-site construction or installation work are the most common triggers for out-of-state businesses.

Rates · West Virginia

What you'll collect, city by city.

West Virginia's statewide base rate is 6%. Charleston levies an additional 1% municipal sales tax, bringing its combined rate to 7%. All other major cities sit at the statewide 6%. West Virginia is also one of the few states that taxes SaaS and professional services, so software and service businesses face a broader footprint here than in most states.

JurisdictionCombined rateTangible propertyDigital goodsSaaSServices
West VirginiaStatewide base rate6%6%0%6%Partial
Charleston7%7%0%7%Partial
Huntington6%6%0%6%Partial
Morgantown6%6%0%6%Partial
Parkersburg6%6%0%6%Partial
Wheeling6%6%0%6%Partial

Digital goods (electronically delivered products) are exempt in West Virginia. SaaS is taxable statewide. Consulting and similar services are generally taxable while personal services are exempt — see the taxability section for details. Charleston's 7% combined rate reflects the city's 1% municipal add-on atop the 6% state base. Rates verified as of June 11, 2026.

Need the exact rate for one address or invoice? Our calculator returns the combined state and municipal rate for any West Virginia delivery address.

Open the sales tax calculator
Taxability · West Virginia

Is your product taxable here?

West Virginia has one of the broader taxability footprints among US states — tangible goods, SaaS, and professional services are all subject to sales tax, while digital goods and general services are exempt.

Product categoryStatusWhat to know
Tangible personal propertyTaxablePhysical goods delivered into West Virginia are taxable at the combined rate for the delivery address — 6% at the state level, 7% in Charleston with its municipal add-on.
SaaS & cloud softwareTaxableWest Virginia taxes both B2B and B2C remotely-accessed software at the full state rate. This covers subscription-based SaaS products and cloud services — one of the fewer states to do so explicitly.
Digital goodsNot taxableElectronically delivered digital products — downloads, e-books, streaming content, and similar digital products — are exempt from West Virginia sales tax.
Professional servicesTaxableWest Virginia taxes services more broadly than most states: consulting, IT, and similar unlicensed professional services are generally taxable. Certain licensed professions may qualify for statutory exemption — classify each service line carefully rather than assuming all professional work is treated alike.
General servicesNot taxablePersonal services — barbering, grooming, laundry, and similar consumer services — are exempt from West Virginia sales tax. Many other business services remain taxable, so confirm the treatment of each service category instead of assuming exemption.
Bundled hardware + softwarePartialThe hardware component is taxable; separately-stated SaaS or remotely-accessed software is also taxable at the state rate. Itemizing invoices matters for distinguishing any exempt digital goods from taxable SaaS.
Filings · West Virginia

Filing schedules and due dates.

The West Virginia Tax Division assigns your filing frequency at registration based on expected tax liability. Returns are filed through the MyTaxes portal and must be submitted even for periods with zero taxable sales.

FrequencyReturnDue dateWho it applies to
MonthlyMost commonWV/CST-200CU, Consumer Sales and Service Tax and Use Tax Return20th of the following monthSellers with higher monthly tax liability; the default assignment for most remote sellers
QuarterlyWV/CST-200CU, Consumer Sales and Service Tax and Use Tax Return20th of the month following the close of each quarter — Apr 20, Jul 20, Oct 20, Jan 20Smaller sellers with lower annual liability, as assigned by the Tax Division
AnnualWV/CST-200CU, Consumer Sales and Service Tax and Use Tax ReturnJanuary 20 for the prior calendar yearLowest-volume sellers, as assigned

Crossed the threshold, or about to?

A Commenda expert will review your West Virginia exposure, register you with the West Virginia Tax Division, and take over the filing calendar — usually within a week.

The state authority

West Virginia Tax Division — the state's revenue authority.

The West Virginia State Tax Division administers sales and use tax through its MyTaxes online portal. One account covers registration, return filing, and payment — there are no separate local portals for state-level obligations.

tax.wv.gov

Registration through MyTaxes requires a Tax Portal username and password. A State Tax ID (format XXXX-XXXX) is issued after registration and used on subsequent filings.

What you can do there
  • Register for a sales and use tax account

    Out-of-state sellers register through the MyTaxes portal at no charge. Have your business entity details, responsible-party information, and projected West Virginia sales ready.

  • File returns and pay

    Form WV/CST-200CU returns, payments, and amendments are all submitted through MyTaxes — ACH or card accepted.

  • Look up rates and guidance

    The Tax Division's website publishes rate tables, administrative notices, and guidance on taxability for services and digital products.

  • Verify an exemption certificate

    Confirm the validity of a customer's exemption certificate or resale certificate before accepting it and exempting the sale.

Exposure & exemptions · West Virginia

If you're behind, or your buyers are exempt.

Back-period exposure & voluntary disclosure

West Virginia participates in the Multistate Tax Commission's voluntary disclosure program, giving out-of-state sellers a path to come forward, limit historical exposure, and reduce penalties.

Lookback
Typically 3 years under a voluntary disclosure agreement — versus a longer open lookback if the Tax Division contacts you first
Penalties
Waived under an approved voluntary disclosure agreement
Interest
Still due on unpaid tax for the agreed lookback period
Anonymity
West Virginia accepts anonymous pre-clearance inquiries through the MTC program before you formally commit

Exemption certificates accepted

Collect a valid certificate at the time of sale and retain it — West Virginia places the burden of proof on the seller when an exemption is later audited.

Resale
WV/CST-280, West Virginia Exemption Certificate, checked for resale purposes
Multi-jurisdiction resale
MTC Uniform Sales and Use Tax Exemption Certificate accepted; West Virginia is not a Streamlined Sales Tax (SST) member state
Nonprofit / government
WV/CST-280 with the nonprofit or government exemption category indicated; supporting documentation from the organization may be required
Manufacturing inputs
WV/CST-280 for qualifying machinery, equipment, and materials used directly in manufacturing or production processes

FAQ · West Virginia

West Virginia questions, answered.

The questions remote sellers ask us most about West Virginia sales tax.
Read our FAQ library

You reach the threshold when you have $100,000 or more in gross sales into West Virginia, or 200 or more separate transactions into West Virginia, in the current or preceding calendar year — whichever comes first. West Virginia uses an OR test, so either prong alone is sufficient.

Yes. Unlike several other states, West Virginia does not exclude marketplace-facilitated sales from your own threshold calculation. Sales made through Amazon, Etsy, or other marketplace facilitators count toward both the $100,000 sales figure and the 200-transaction count.

Yes. West Virginia explicitly taxes remotely-accessed software (SaaS) for both B2B and B2C customers at the full state rate. This is one of the important distinctions from most US states, which exempt SaaS. If you sell subscription-based software and have West Virginia nexus, you must collect and remit.

No. Electronically delivered digital products — including downloads, e-books, streaming content, and similar electronically transferred items — are exempt from West Virginia sales tax. The exemption applies to the digital product itself, not to SaaS services delivered over the internet.

Yes. West Virginia is one of the minority of states that taxes professional services — including consulting, accounting, legal, and related services. General or incidental services are exempt. If your business charges for professional service engagements and you have West Virginia nexus, those charges are subject to sales tax.

Charleston levies a 1% municipal sales tax on top of the 6% statewide base, producing a 7% combined rate. Other major cities — Huntington, Morgantown, Parkersburg, and Wheeling — do not have additional municipal taxes and remain at the 6% statewide rate.

Remote sellers file Form WV/CST-200CU (Consumer Sales and Service Tax and Use Tax Return) through the MyTaxes online portal. Monthly filers are due on the 20th of the following month; quarterly filers are due on the 20th of the month after each quarter closes.

Yes. Commenda monitors your West Virginia exposure, registers you with the Tax Division, calculates the correct rate on every transaction — including taxable SaaS and professional services — and files each WV/CST-200CU return on your assigned schedule. Book a call to see it on your own data.

United States

Sales tax, state by state.

* No state-level sales tax. Alaska's local jurisdictions still enforce economic nexus through the ARSSTC.