West Virginia Sales Tax Economic Nexus Threshold (2026)
If your Thresholds business sells $100,000 or 200 transactions into West Virginia in a calendar year, you have economic nexus and must register, collect, and remit West Virginia sales tax.
West Virginia's economic nexus threshold, in detail
The current West Virginia threshold is $100,000 or 200 transactions, in effect since 2019-01-01.
What counts toward the threshold: gross sales of tangible personal property AND most services delivered to West Virginia customers. Resale sales may count in some states. Marketplace-facilitated sales typically do NOT count. Check the state's specific definitions before computing.
Counting periods
Most states apply the threshold on a rolling 12-month basis — look at the prior 12 months as of the end of each month. Some states look at the prior calendar year specifically. West Virginia's rule is stated in its regulations; your registration must begin no later than the first day of the month after you cross, unless the state allows a grace period.
Common threshold-tracking mistakes
- Measuring by calendar year only, missing when a rolling 12-month window would have triggered earlier.
- Including tax in “gross sales”. The threshold uses pre-tax revenue; double-counting tax in the threshold figure can prematurely trigger registration.
- Forgetting that the threshold resets — falling below in a subsequent year doesn't automatically deregister you. You must request deregistration through the West Virginia DOR.
West Virginia nexus note
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.
What to do next
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.
Frequently asked questions
- What is the West Virginia economic nexus threshold in 2026?
- For 2026, West Virginia's economic nexus threshold is $100,000 in gross sales OR 200 transactions, in effect since 2019-01-01. Remote sellers measure West Virginia-sourced gross sales (typically over a rolling 12 months or the prior calendar year, depending on state rules) against this number to decide when registration begins.
- What is the current West Virginia economic nexus threshold?
- $100,000 in gross sales OR 200 transactions, effective since 2019-01-01. Sales through marketplace facilitators are usually excluded from this count.
- What counts toward the West Virginia threshold?
- Gross sales of tangible personal property and most services into West Virginia, including resale transactions in some states. Marketplace-facilitated sales are typically excluded; check the specific rule.
- How often is the West Virginia threshold recalculated?
- Most states apply a rolling 12-month lookback (some use the prior calendar year). You cross the threshold when your trailing-12-months sales exceed the dollar or transaction count.
Sources
date_retrieved: 2026-06-03