Sales Tax Nexus in West Virginia: What Online Sellers Need to Know

The Short Answer

West Virginia triggers sales tax obligations at $100,000 in sales OR 200 transactions. SST member. State rate is flat, with limited local additions. West Virginia was one of the founding SST member states and has a well-established compliance framework. SaaS is taxable.

Economic Nexus Threshold

• Dollar threshold: $100,000 in gross receipts from retail sales into West Virginia
• Transaction threshold: 200 or more separate transactions
• Either/Or: Meeting either triggers the obligation
• Effective date: January 1, 2019

Does West Virginia Count Marketplace Sales Toward Your Threshold?

Marketplace facilitators collect and remit West Virginia sales tax on facilitated transactions. Threshold aggregation rules should be confirmed — Taxero handles this during onboarding.

What Taxable Products Look Like in West Virginia

• State rate: Flat statewide
• Local additions: Limited local tax complexity in West Virginia compared to many other states
• Groceries: Most non-prepared food largely exempt
• OTC drugs: Exempt
• Clothing: Taxable
• SaaS and digital goods: Taxable. West Virginia follows SST definitions — specified digital products and SaaS are subject to West Virginia sales and use tax.

How to Register in West Virginia

West Virginia is an SST member:

• SST SSTRS: sstregister.org — preferred path
• Direct: MyTaxes at mytaxes.wv.gov
• Cost: Free

Filing Requirements

Monthly, quarterly, or annual based on liability. Due 20th of the following month. File Form CST-200CU via MyTaxes.

What Happens If You Don't Register

Late filing: 5% per month, maximum 25%. Interest applies.

How Taxero Handles West Virginia

Taxero uses SST registration for West Virginia, applies SaaS taxability, and manages quarterly CST-200CU filings.

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