West Virginia Sales Tax 2026: Rates & Filing

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Key takeaways

West Virginia sales tax rates: The statewide rate is 6%, and municipal taxes (typically up to 1%) bring combined rates as high as 7%.
Economic nexus: Remote sellers must collect once they exceed $100,000 in sales or 200 transactions in West Virginia in the current or previous calendar year. Either threshold triggers a collection obligation.
Filing & penalties: Returns are due on the 20th of the month after the period, even if no tax is due. Failure to file costs 5% per month and failure to pay 0.5% per month, each up to 25%.

West Virginia sales tax key facts (2026)

Item	West Virginia
Statewide rate	6%
Combined rate range	6%–7%
Economic nexus threshold	$100,000 or 200 transactions
Sourcing	Destination-based

Collect and file West Virginia sales tax with Taxually: LumaTax monitors your nexus, registers you and files your returns.

Is SaaS taxable?

Yes.

Item	West Virginia
Groceries	Exempt from state tax (prepared food taxable)
Business registration fee	$30
Return due date	20th of the month after the period
Governing agency	West Virginia Tax Division

What is the sales tax rate in West Virginia?

West Virginia’s statewide sales and use tax rate is 6%. Municipalities may add local taxes (typically up to 1%), bringing combined rates to as high as 7%. Check the West Virginia Tax Division for municipal rates.

Do you have sales tax nexus in West Virginia?

Nexus is the connection that obligates your business to collect and remit West Virginia sales tax. You can establish it two ways — physically or economically. Either one is enough.

Physical nexus

You have physical nexus if you have a tangible presence in West Virginia, such as:

A physical location such as a store or office
Storing inventory in the state
Employees or agents working in the state
Owning or renting property, including office space or manufacturing/distribution equipment
Delivering goods into West Virginia using company-owned vehicles
Installing or assembling products in the state

Economic nexus

Out-of-state sellers establish economic nexus once they exceed $100,000 in sales or 200 or more transactions in West Virginia during the current or previous calendar year. Either threshold triggers a collection obligation.

What is taxable in West Virginia?

Tangible personal property is generally taxable. Exemptions include personal and professional services, textbooks, transportation services, certain groceries and medical devices, and items used in production or purchased for resale.

Is SaaS taxable in West Virginia?

Yes. West Virginia taxes SaaS.

How is food taxed in West Virginia?

Food and food ingredients are generally exempt from the state tax when sold unheated and without eating utensils. Prepared food (such as restaurant meals) is taxed at the 6% rate; municipal taxes may also apply.

How to register for a West Virginia sales tax permit

Obtain a sales tax permit before collecting. Taxually can register for you, or you can file a Business Registration Application (WV/BUS-APP) online through the West Virginia Business portal or by mail. The business registration certificate carries a $30 fee.

Have ready: personal identification (SSN, address), business identification (EIN, address), your NAICS code, and the date your business began in West Virginia.

How to collect sales tax in West Virginia

West Virginia is destination-based — the rate is set by the buyer’s location (where the product is delivered). Apply the 6% state rate plus any municipal tax. Remote sellers with nexus collect state and municipal taxes the same way.

Filing and paying West Virginia sales tax

Returns must be filed even if no tax is due. Filing frequency depends on volume: monthly (average over $250/month), quarterly ($250 or less/month), or annual ($600 or less/year). Returns are due the 20th of the month following the period (next business day if a weekend or holiday).

File and pay online via MyTaxes or by mail using Form CST-200. Taxually’s software automates the full process.