Streamlined States Full Member
- Arkansas
- Georgia
- Indiana
- Iowa
- Kansas
- Kentucky
- Michigan
- Minnesota
- Nebraska
- Nevada
- New Jersey
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Rhode Island
- South Dakota
- Utah
- Vermont
- Washington
- West Virginia
- Wisconsin
- Wyoming
Streamlined States Associate Member
West Virginia
The state of West Virginia became a full member of Streamlined Sales Tax on October 1, 2005.
Membership Petition
Annual Recertification Letter
Certificate of Compliance
Taxability Matrix Library of Definitions
Taxability Matrix Tax Administration Practices
IMPORTANT NOTE: The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.
State Contacts
Contact WV
Tax Rates
State Sales and Use Tax Rate: 6%
Local Jurisdiction Sales and Use Taxes: Yes
Remote Seller Information
Remote Seller Compliance Date: 1/1/2019
Remote Seller Thresholds:
Sales equal to or exceeding $100,000 or makes West Virginia sales in 200 or more separate transactions for an immediately preceding calendar year or a current calendar year.
Notes: Marketplace Facilitator
Tax Holidays
The West Virginia State Sales Tax Holiday begins each year on the Friday before the first Sunday in August and ends the following Monday.
Governing Board Delegates
- Commissioner Matthew Irby
- Senator Eric Tarr
- Secretary Dave Hardy
- Delegate Bill Anderson