West Virginia Dropshipping Sales Tax Guide — 2026

Dropshipping into West Virginia raises three distinct tax questions. First, you (the retailer) have to collect and remit West Virginia sales tax on your retail sales if you exceed $100,000 or 200 transactions. Second, your dropship supplier may charge YOU sales tax on the wholesale invoice if they have West Virginia nexus and you can't present a valid resale certificate. Third, the marketplace (if any) handles its own tax on facilitated transactions.

West Virginia applies 6.00% as the base state rate; local add-ons average 0.56%.

• If you have a West Virginia sales tax permit, you can usually issue your dropshipper a WV resale certificate to avoid being charged sales tax on the wholesale invoice.
• Some states (notably California, Florida, Massachusetts, Tennessee, and a few others) require the buyer to hold an IN-STATE registration before issuing a resale certificate — a home-state certificate isn't enough.
• Streamlined Sales Tax (SST) states accept the uniform Multistate Certificate; others have their own forms.

• Treating your dropshipper's nexus as if it obligates them to collect from the end customer — no, they invoice you at wholesale; you invoice the customer at retail. Only the retail transaction is subject to collection duty.
• Forgetting that your retail revenue into West Virginia still counts toward the economic nexus threshold, independent of the dropshipping arrangement.
• Not keeping resale certificates on file — your supplier will charge you tax (and you'll have already collected from the customer), eroding margin.

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.

Read the full West Virginia overview for thresholds, filing frequency, marketplace facilitator rules, and registration links. Use the nexus calculator to check whether you have crossed the threshold. For background on the post-Wayfair economic nexus framework, see the pillar guide.

• West Virginia · E-commerce
  General e-commerce sales tax rules
• West Virginia · Thresholds
  Economic and transaction nexus thresholds
• West Virginia · Marketplace Facilitator
  Marketplace facilitator law for the state