West Virginia WV Coin

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

 The information on this site is general information and guidance and is not legal advice. For specific state guidance contact the state.  

Tax Rates

State Sales and Use Tax Rate: 6%

Local Jurisdiction Sales and Use Taxes: Yes

Sales and Use Tax Rates Look Up

Sales Tax Rate Information

Remote Seller Information

Remote Seller Guidance

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

Governing Board Delegates

  • Commissioner Matthew Irby
  • Senator Eric Tarr
  • Secretary Dave Hardy
  • Delegate Bill Anderson