West Virginia Sales Tax Basics: Rate, Nexus, and Filing
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Overview
If you do business in West Virginia, sales tax can get confusing fast. Here's a quick breakdown of the basics.
Who administers it
West Virginia sales tax is administered by the West Virginia Tax Division.
State and local rates
The WGA page lists West Virginia's statewide base sales tax rate as 6%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
Nexus means a business may have enough connection to a state that its sales tax responsibility should be reviewed. For remote sellers, the WGA page lists West Virginia's economic nexus threshold as $100,000 in sales or 200 transactions.
Filing frequency
The WGA page notes that filing may be monthly, quarterly, or annually, depending on liability. The practical goal is to know the assigned schedule and keep collected tax matched to it.
What to watch for
One West Virginia watch-out: a growing number of municipalities levy their own 1% sales tax on top of the state rate.
How we help
White Glove Accounting helps track taxable sales, reconcile collected tax, and keep filing records organized for easier review.
West Virginia sales tax at a glance
- Administered by
- West Virginia Tax Division
- Statewide base rate
- 6%, with local rates on top
- Economic nexus
- $100,000 in sales or 200 transactions
- Filing frequency
- Monthly, quarterly, or annually by liability
Watch for: A growing number of municipalities levy their own 1% sales tax on top of the state rate.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the West Virginia Tax Division.
Read the West Virginia bookkeeping guideWant your West Virginia sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file West Virginia sales tax returns on the schedule the West Virginia Tax Division assigns you. Tell us about your business and we'll send a written scope and price.
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White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.