Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent (for example, whether marketplace sales count toward your own threshold is not stated in the official sources we reviewed). Check the official source before you rely on it.
West Virginia Sales Tax Nexus: Economic Nexus Threshold (2026)
West Virginia's economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions (meeting either test is enough), measured over the immediately preceding calendar year or current calendar year. The official guidance we reviewed does not say whether marketplace sales count toward West Virginia's threshold.
West Virginia sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | 200 transactions |
| Test | Sales OR transactions |
| What counts | Gross sales of TPP and/or services delivered into WV of more than $100,000, or 200 or more separate transactions. Includes taxable and nontaxable sales |
| Measurement period | Immediately preceding calendar year or current calendar year |
| Marketplace sales count toward your threshold? | Unclear (not stated in official sources reviewed) |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 6% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | January 1, 2019 |
| Recent change | None found in our research |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Quick check: do you have nexus in West Virginia?
Enter your West Virginia sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the West Virginia threshold
When it starts:
- If the threshold is reached during the current year, collection must begin on sales made after the day the threshold is reached.
- Confirm the numbers. Check your West Virginia sales against the measure and period in the key facts above.
- Register before you collect. Use West Virginia's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge West Virginia sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in West Virginia
The small-seller exception does not apply to sellers with physical presence in WV (including inventory held in WV via FBA/3PL) or to sellers that volunteered to collect.
Marketplace sellers in West Virginia
Do marketplace sales count toward your own threshold? Unclear (not stated in official sources reviewed).
Since July 1, 2019 (HB 2813), marketplace facilitators with economic nexus ($100,000 or 200 transactions, own plus facilitated sales) must collect state and municipal tax on facilitated sales. WV guidance does not say whether a remote seller's facilitated sales count toward its own threshold.
Other things to know about West Virginia
- Full SSUTA member. Register through the WV online registration system (MyTaxes / Business Registration) or the Streamlined Sales Tax Registration System.
- Remote sellers collect municipal sales/use tax (1% in participating municipalities) based on the delivery address. Some economic opportunity development districts impose a 6% special district excise tax in place of state sales tax.
- A remote seller that makes only nontaxable sales (e.g., sales for resale) need not register even if over the threshold.
Frequently asked questions
What is the West Virginia economic nexus threshold?
$100,000 in sales or 200 transactions (meeting either test is enough), measured over the immediately preceding calendar year or current calendar year. What counts: Gross sales of TPP and/or services delivered into WV of more than $100,000, or 200 or more separate transactions. Includes taxable and nontaxable sales.
Do marketplace sales count toward the West Virginia threshold?
Unclear (not stated in official sources reviewed). Since July 1, 2019 (HB 2813), marketplace facilitators with economic nexus ($100,000 or 200 transactions, own plus facilitated sales) must collect state and municipal tax on facilitated sales. WV guidance does not say whether a remote seller's facilitated sales count toward its own threshold.
Does FBA or 3PL inventory in West Virginia create nexus?
The small-seller exception does not apply to sellers with physical presence in WV (including inventory held in WV via FBA/3PL) or to sellers that volunteered to collect.
When do I have to start collecting West Virginia sales tax?
If the threshold is reached during the current year, collection must begin on sales made after the day the threshold is reached.
Registration: official registration page.
Does West Virginia have a transaction-count test?
Yes: 200 transactions. Meeting either the dollar or the transaction test is enough.
Crossed the West Virginia threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with West Virginia's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://tax.wv.gov/Business/SalesAndUseTax/Ecommerce/RemoteSellers/Pages/RemoteSellersAndWestVirginiaTax.aspx
- tax.wv.gov: https://tax.wv.gov/Business/SalesAndUseTax/Ecommerce/MarketplaceFacilitators/Pages/MarketplaceFacilitators.aspx
- tax.wv.gov: https://tax.wv.gov/Documents/AdministrativeNotices/2019/AdministrativeNotice.2019-21.pdf
- tax.wv.gov: https://tax.wv.gov/Documents/AdministrativeNotices/2018/AdministrativeNotice.2018-18.pdf
- tax.wv.gov: https://tax.wv.gov/Documents/TSD/tsd442.pdf
- tax.wv.gov: https://tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx
