West Virginia Sales Tax Nexus & Economic Nexus Threshold (2026)
Economic nexus triggers at $100,000 or 200 transactions in sales delivered to West Virginia customers.
6.00% statewide sales tax rate, with an average combined state and local rate of 6.56%.
| Economic nexus threshold | $100,000 or 200 transactions (whichever is met first, depending on state logic) |
|---|---|
| State sales tax rate | 6.00% Average combined rate (state + local): 6.56% |
| Marketplace facilitator law | Yes Amazon, Etsy, eBay collect and remit on your behalf |
| Effective date | 2019-01-01 |
| Department of Revenue |
Check West Virginia nexus with your numbers
If your sales are close to the West Virginia threshold, run the sales tax nexus calculator with your revenue and transaction count before you register. The calculator applies the same state threshold data shown here and can compare West Virginia against every other state where you sell.
How West Virginia nexus works
West Virginia sales tax nexus and economic nexus threshold: remote sellers must collect West Virginia state and municipal sales and use taxes on West Virginia-delivered sales unless the small-seller exception applies. The Tax Division describes that exception as $100,000 or less in annual gross sales and fewer than 200 separate West Virginia transactions, so crossing either $100,000 in sales or 200 transactions creates the collection duty. The annual gross-sales and transaction counts include both taxable and nontaxable services delivered into West Virginia, and registered remote sellers collect applicable municipal sales/use tax when the destination municipality imposes it. West Virginia Tax Division source data last retrieved 2026-06-03.
Filing frequency
Filing frequency in West Virginia depends on your sales tax liability. Higher-volume sellers file monthly; lower-volume sellers typically file quarterly or annually. The state will assign a frequency when you register.
Marketplace facilitator law
Yes, West Virginia has a marketplace facilitator law. Sales you make through Amazon, Etsy, eBay, Walmart, and other marketplaces are collected and remitted by the marketplace — you do not need to collect tax on those transactions yourself, though you may still need to register.
West Virginia sales tax by topic
- West Virginia · E-commerceGeneral e-commerce sales tax rules
- West Virginia · ShopifyShopify-specific sales tax guidance
- West Virginia · AmazonAmazon FBA and marketplace sales tax
- West Virginia · SaaSSoftware-as-a-service sales tax rules
- West Virginia · ThresholdsEconomic and transaction nexus thresholds
- West Virginia · FilingFiling frequency and procedures
- West Virginia · Marketplace FacilitatorMarketplace facilitator law for the state
- West Virginia · DropshippingDropshipping sales tax rules and resale certificates
- West Virginia · Digital ProductsSales tax on digital downloads, eBooks, courses, streaming
Related states to West Virginia
If you sell into West Virginia, you likely also sell into these nearby or economically similar states. Each has its own nexus threshold and rate.
Frequently asked questions
- Does West Virginia have sales tax?
- Yes. West Virginia has a 6.00% statewide sales tax rate, plus an average local rate of 0.56%. Check the exact rate at the customer's delivery address before charging. Source data last retrieved 2026-06-03.
- Do I have to collect sales tax in West Virginia?
- You must collect West Virginia sales tax if your economic nexus threshold is met: $100,000 or 200 separate transactions in sales to West Virginia customers.
- What is West Virginia's sales tax rate?
- West Virginia's base state rate is 6.00% plus an average local rate of 0.56%. Always check the exact rate at the customer's delivery address before charging.
- Does West Virginia have a marketplace facilitator law?
- Yes. Marketplaces like Amazon, Etsy, and eBay collect and remit West Virginia sales tax on behalf of third-party sellers for transactions they facilitate. Direct-to-consumer sales outside a marketplace are still your responsibility.
- What is West Virginia's marketplace facilitator threshold for sales tax?
- West Virginia applies the same threshold to marketplace facilitators as to remote sellers: $100,000 or 200 separate transactions in West Virginia sales over the lookback period. When a marketplace exceeds the threshold, it must register and collect West Virginia sales tax on every facilitated sale — sellers do not collect on those marketplace transactions. Direct-to-consumer sales you make outside any marketplace still count toward your own economic nexus and remain your collection responsibility once you cross the threshold.
- When did West Virginia's economic nexus law take effect?
- West Virginia's current economic nexus rule took effect on 2019-01-01.
Sources
date_retrieved: 2026-06-03