West Virginia — Sales & Use Tax

West Virginia imposes a "consumers sales and service tax" at 6% on retail sales of tangible personal property, custom software, and taxable services. The tax is imposed on the ultimate consumer, but collected and remitted by the vendor.

Source: W. Va. Code § 11-15-1

The rate is 6% on most sales and services. Gasoline and special fuel remain taxable at 5%.

Source: W. Va. Code § 11-15-3

All sales of goods and services are presumed subject to tax unless a specific exemption applies. This is broader than many states — West Virginia's tax reaches all services unless specifically exempted, not just enumerated taxable services.

Source: West Virginia Tax Division – Sales and Use Tax

Municipalities may impose an additional local sales and use tax of up to 1%, for a combined maximum rate of 7%. Approximately 100 municipalities currently levy the 1% local tax. Municipal tax applies to the same items as the state tax, with limited exceptions. Motor vehicles and motor fuels are excluded from municipal tax; sales of motor vehicles are subject to a separate 5% DMV sales tax administered outside the general sales tax system.

Source: Municipal Sales and Use Tax

West Virginia also imposes a complementary use tax at the same 6% rate on the use of tangible personal property, custom software, or taxable services in West Virginia when sales tax has not been paid. The use tax prevents avoidance of the sales tax through out-of-state purchases.

Source: W. Va. Code § 11-15A-1 et seq.

The vendor is personally liable for collecting and remitting the tax unless the vendor obtains a valid exemption certificate or direct-pay permit from the purchaser.

Source: TSD-300 Sales and Use Tax Exemptions

Remote sellers without a physical presence in West Virginia must collect and remit sales and use tax if, during the current or previous calendar year, they have either (1) more than $100,000 in gross sales of products and services delivered into West Virginia, or (2) 200 or more separate transactions delivered into the state. The thresholds include both taxable and nontaxable sales. This requirement took effect January 1, 2019, following the U.S. Supreme Court's decision in South Dakota v. Wayfair, Inc.

Source: Administrative Notice 2018-18; Remote Sellers and West Virginia Sales and Use Tax

Marketplace facilitators meeting economic nexus thresholds must collect and remit West Virginia sales and use tax on all taxable sales made on their own behalf or facilitated for marketplace sellers. The facilitator is deemed an agent of the marketplace seller. A marketplace facilitator must collect tax when it meets either (1) more than $100,000 in gross sales into West Virginia, or (2) 200 or more separate transactions into the state, during the current or immediately preceding calendar year. These thresholds include both taxable and nontaxable sales. The requirement applies to sales made on and after July 1, 2019.

Source: W. Va. Code § 11-15A-6b

Any person engaging in business in West Virginia must obtain a Business Registration Certificate from the Tax Commissioner before beginning business. The certificate is required for each fixed business location and carries a $30 tax. Remote sellers meeting economic nexus thresholds ($100,000 in sales or 200 transactions) must register through the state's online registration system or the Streamlined Sales Tax Registration System.

Source: W. Va. Code § 11-12-3; Remote Sellers and West Virginia Sales and Use Tax

West Virginia assigns each registered vendor a filing frequency—monthly, quarterly, or annual—based on the vendor's sales and use tax liability. The Tax Division notifies vendors of their assigned frequency upon registration and may review and adjust it annually based on filing history.

Filing frequency thresholds are determined by tax collection volume:

• Monthly filing is required for vendors who collect sales tax in excess of $250 per month.
• Quarterly filing is permitted when the average monthly remittance is $250 or less.
• Annual filing is permitted when the aggregate annual sales and use tax to be remitted is $600 or less.

The Tax Division assigns the initial frequency based on the information the vendor provides during registration. Remote sellers registering after meeting economic nexus thresholds are assigned a frequency based on their anticipated taxable sales. The Division may adjust a vendor's filing frequency on an annual basis depending on actual filing history.

Due dates are uniform across all filing frequencies: returns and payments are due by the 20th day of the month following the close of the reporting period. For monthly filers, a January return is due February 20; for quarterly filers, a Q1 (January–March) return is due April 20. Annual filers must file by January 30 of the following year (30 days after the close of the calendar or fiscal year). When the 20th falls on a weekend or holiday, the due date moves to the next business day.

Accelerated payment eliminated (effective April 7, 2025): Senate Bill 615 (2025) repealed the accelerated payment rule that required taxpayers to remit an early payment of sales and use tax in June each year. As of April 7, 2025, taxpayers remit all collected tax according to their regular filing schedule; there is no longer a requirement to make a supplemental payment before the June deadline. This applies for returns and remittances due after April 7, 2025, per W. Va. Code § 11-15-16(h) and § 11-15A-10(g).

Zero returns must be filed even when no sales tax was collected during the period; failure to file a zero return can result in penalties and interest.

Electronic filing is required for vendors who paid more than $25,000 in sales tax liability during the previous year. All other vendors may file electronically through the MyTaxes portal or by mailing Form CST-200CU.

Source: TSD-100 Business Taxes Source: Remote Sellers and West Virginia Sales and Use Tax Source: Sales and Use Tax Source: W. Va. Code § 11-15-16(h) Source: W. Va. Code § 11-15A-10(g)

West Virginia exempts sales of services, machinery, supplies, and materials directly used or consumed in the activity of manufacturing from sales and use tax. This exemption applies to items used in an integral and essential part of the manufacturing process, as contrasted with items that are merely incidental, convenient, or remote to that activity. The exemption has been governed by the "direct use concept" since July 1, 1987.

Statutory framework

W. Va. Code § 11-15-9(b)(2) provides the exemption for "sales of services, machinery, supplies, and materials directly used or consumed in the activities of manufacturing." To qualify for this exemption, a taxpayer must first pay the tax to the vendor and then apply to the Tax Commissioner for a refund or credit—or provide the vendor with a valid West Virginia direct pay permit number.

Definition of "manufacturing"

West Virginia defines "manufacturing" as a systematic operation or integrated series of systematic operations engaged in as a business or segment of a business that transforms or converts tangible personal property through physical, chemical, or other changes. The manufacturing process begins with the arrival of raw materials and continues until the property has reached the point where no further chemical, physical, or other changes are to be made to the item in the production process.

"Direct use" standard

Under the direct use concept, the manner in which tangible personal property is used in the manufacturing process determines its taxability—not the type of property or the location where it is used. Items qualify as "directly used" when they constitute an integral and essential part of the manufacturing activity; purchases used in activities or operations that are incidental, convenient, or remote to manufacturing remain taxable.

The following uses are treated as direct use in manufacturing and therefore exempt:

• Raw materials physically incorporated into and becoming part of the completed product
• Tangible personal property or services causing a direct physical, chemical, or other change upon property undergoing manufacturing
• Machinery, tools, and equipment used to assemble, process, or transform the product during manufacturing
• Machinery, tools, repair parts, and materials used to repair and maintain equipment directly used in manufacturing
• Property or services used to convey or unload raw materials into storage or from storage to the production line
• Property or services used in storage of raw materials or partially finished manufactured goods
• Property or services used to convey partially finished goods from storage to the production line or from one part of the production line to another
• Quality control items used to test and inspect products during production
• Machinery, tools, parts, and materials used to maintain plant site facilities directly used in manufacturing

The following uses are not direct use and remain taxable:

• Items used to convey finished goods from the packaging area to a storage area for ultimate shipment (the manufacturing process ends at packaging)
• Property or services used in activities outside the production process, such as marketing, general management, supervision, finance, training, accounting, and administration
• Machinery, tools, parts, and materials used to maintain site facilities other than facilities directly used in manufacturing
• Safety equipment or clothing (such as shoes, goggles, or safety gloves), unless directly used in the manufacturing process itself

Apportionment for dual-use items

When an item is used in both a taxable and exempt manner, apportionment of the tax may be necessary. The apportionment must be performed using a reasonable method acceptable to the Tax Commissioner. For example, a forklift used both to move raw materials during production (exempt) and to move finished goods to storage (taxable) would require an allocation based on actual use.

Claiming the exemption

Manufacturers typically claim the exemption in one of two ways:

1. Pay and refund: Pay sales tax to the vendor at the time of purchase and then file Form CST-240 (Claim for Refund or Credit of Sales Tax Paid to a Vendor/Reseller) to recover the tax. The lookback period for refund claims is thirty-six months.

1. Direct pay permit: Apply for a Direct Pay Permit using Form CST-250 (Consumer Sales and Use Tax Application for Direct Pay Permit). Once issued, the manufacturer provides the permit number to vendors, who do not charge sales tax. The manufacturer self-assesses and remits use tax only on purchases that do not qualify for the exemption.

Source: W. Va. Code § 11-15-9 Source: TSD-358 Direct Use Guidelines

I checked the cited statutes (W. Va. Code § 11-15-3a and § 11-15-3b), the latest version of TSD-420 (May 2023), and the corresponding regulation W. Va. Code R. 110-15H. There have been no statutory amendments, regulatory changes, or new DOR publications affecting the exemption for food and food ingredients or the taxability of prepared foods, soft drinks, candy, or vended food since the prior section draft 11 days ago. The section remains accurate as written as of June 12, 2024.

West Virginia exempts sales of tangible personal property when the purchaser acquires the goods for the purpose of resale. To qualify, the purchaser must intend to resell the property in the ordinary course of business, and crucially, the vendor must obtain, in good faith, a properly completed exemption certificate at the time of sale.

Legal Framework and Procedure:

• The default rule is that all sales are presumed taxable; the burden is on the vendor to prove nontaxability if a sale is made without collection of tax. This is set forth at W. Va. Code § 11-15-6.
• To satisfy this burden, the vendor must obtain a certificate of exemption in the form prescribed by the West Virginia Tax Commissioner, signed by the purchaser, and specifying the reason for exemption (such as resale purposes). The vendor must keep this certificate on file to substantiate the exempt sale upon audit or inquiry.
• Acceptable certificates include the Certificate of Exemption (Form WV/CST-280) or a Streamlined Sales Tax Exemption Certificate, if fully and properly completed.

Good Faith Acceptance:

• West Virginia regulations (W. Va. Code R. § 110-15-9.3.4) require that a vendor act in "good faith" in accepting exemption certificates. If the vendor knows or should know that the goods are not being purchased for resale (for instance, if the purchaser is not a retailer or the quantity/type is inconsistent with resale), the exemption is not allowed—even with a certificate.

Retention and Verification:

• Vendors must retain exemption certificates in the ordinary course of business and present them upon request by the Tax Commissioner to avoid assessment of tax, penalty, or interest on the transaction in question.
• Certificates must be fully completed at the time of the transaction to be valid. Vendors that fail to secure and retain proper documentation may be held liable for unpaid tax.

Summary Table:

• What qualifies: Tangible personal property purchased for resale in the ordinary course of business
• Form required: WV/CST-280 or Streamlined Sales Tax Exemption Certificate
• Vendor obligations: Obtain a fully completed, purchaser-signed certificate at or before the sale; retain for audit; evaluate good faith

Source: W. Va. Code § 11-15-6 Source: W. Va. Code R. § 110-15-9.3.4

West Virginia imposes "additions to tax" (penalties) and interest for late or deficient filing and payment of sales and use tax. These charges accrue from the tax return's statutory due date, even if an extension is granted, and generally continue until the tax is fully paid.

Penalty Structure — Additions to Tax:

• Failure to file: A penalty of 5% of the unpaid tax for each month (or part thereof), up to a limit of 25% of the tax due. (See TSD-365 p. 2; W. Va. Code § 11-10-18).
• Failure to pay: A penalty of 0.5% per month (or part thereof) on the unpaid tax, up to 25% maximum. (TSD-365 p. 2; W. Va. Code § 11-10-18).
• Both late filing and late payment penalties may be imposed concurrently, but the combined total cannot exceed 50% of the total tax due. (TSD-365 Table 1 "Computation of Penalties").
• Negligence or intentional disregard of rules: An additional penalty of 5% per month (or part), not to exceed 25% of the deficiency, may be imposed for negligent underpayment (W. Va. Code § 11-10-18(c)(1)). TSD-365: The Tax Commissioner "may waive such penalty if it is shown that the failure is due to reasonable cause and not due to willful neglect."
• Fraud or willful intent to evade: If any part of the deficiency is due to fraud, there is an additional penalty of 50% of the deficiency, which may not be waived. (W. Va. Code § 11-10-18(c)(2)).

Penalties for late filing or late payment may be waived for reasonable cause, but not for fraud. For negligence or disregard, abatement may be considered based on facts and circumstances but is not automatic.

Interest: Interest is assessed on any unpaid sales and use tax balance beginning from the original due date, and continues to accrue until payment. The annual interest rate is set by the Tax Commissioner each December, based on the federal adjusted prime rate. For the 2026 calendar year, the interest rate is 11.5% per annum. (TSD-365 Table 2, W. Va. Code § 11-10-17(a)).

Summary Table (2026):

• Failure to file: 5% per month, capped at 25% (waivable for reasonable cause)
• Failure to pay: 0.5% per month, capped at 25% (waivable for reasonable cause)
• Combined late penalties: max 50%
• Negligence/disregard: 5% per month up to 25% (waivable if not willful)
• Fraud: 50% of deficiency (not waivable)
• Interest: 11.5% per annum (for 2026, rate resets annually)

Source: TSD-365 How Interest and Additions to Tax are Assessed (March 2026)

Not yet human confirmed.

To claim the manufacturing exemption at the point of sale in West Virginia—when the purchaser does not hold a direct pay permit—the purchaser must present a fully completed exemption certificate or material purchase certificate to the vendor at the time of purchase. West Virginia administrative regulations explicitly provide that vendors may only exempt qualifying purchases from sales tax when presented with either:

• A properly executed exemption certificate (typically Form WV/CST-280, Certificate of Exemption), which must state the specific statutory exemption being claimed (e.g., direct use in manufacturing under W. Va. Code § 11-15-9),
• Or, a properly executed material purchase certificate,
• Or, a direct pay permit number (if the purchaser holds one; this scenario is excluded per the question).

Good faith and documentation requirements:

• The vendor must accept the certificate in good faith, meaning the vendor has no actual knowledge or reason to know that the claimed exemption does not apply (for example, if the goods are not reasonably for manufacturing use).
• The exemption certificate or material purchase certificate must be fully completed and specify the reason for exemption. Blank or incomplete certificates do not relieve the vendor of liability.
• Vendors must retain these certificates (paper or electronic) in their ordinary business records and provide them to the Tax Commissioner upon request. Failure to obtain and retain proper documentation may result in assessment of tax, penalties, and interest in audit.
• A single certificate covers sales until its stated expiration date, unless revoked, except in circumstances where sales are clearly unrelated to the stated exemption or the purchaser notifies the vendor of a change in status.

Vendor process summary:

1. Vendor must obtain the exemption certificate or material purchase certificate at or before the time of sale.
2. Vendor must evaluate in good faith whether the certificate is properly completed and the claimed exemption is plausible for the purchaser and product/service involved.
3. Vendor must retain the certificate to document the exempt sale.

Source: W. Va. Code R. § 110-15-9 Source: W. Va. Code R. § 110-15-6

West Virginia generally imposes sales tax on all services unless specifically exempted by statute or regulation. The principal exclusions and exemptions for services are detailed below, referencing the text and structure of the controlling statute and regulations.

1. Professional Services (Statutory & Regulatory Exclusion): "Professional services"—as defined in W. Va. Code R. § 110-15-8.1 and 8.3—are excluded from tax. The regulation provides a detailed, non-exhaustive list of excluded professions, including:

• Legal services provided by attorneys-at-law
• Medical, dental, osteopathic, optometric, chiropractic, and veterinary services by duly licensed professionals
• Certified public accountants and public accountants
• Engineering, architectural, and land surveying by licensed practitioners
• Other professions that require state licensing, such as registered nurses, clergy, and licensed insurance agents

2. Personal Services (Regulatory Exclusion): The regulation lists "personal services" excluded from sales tax. These include services rendered by:

• Barbers and beauticians
• Manicurists and masseurs
• Domestic servants and caretakers
• Funeral directors and embalmers
• Home health care workers and practical nurses (when engaged in in-home care)

Only the occupations specifically listed—and those the Commissioner determines are of a like nature—are excluded as personal services. Other services remain taxable unless separately exempted.

3. Contracting Services and Capital Improvements: Services classified as "contracting" and performed directly on real property, where the result is a capital improvement, are excluded from the consumers sales and service tax under W. Va. Code § 11-15-8 and detailed in R. § 110-15-8a. Contracting is defined as work improving, altering, or repairing real property so that it becomes an integral, permanent part of the property (e.g., construction, installation, and major repairs). Work that is maintenance rather than a capital improvement (e.g., janitorial, routine landscaping, or cleaning) generally remains taxable.

4. Public Service Commission-Regulated Services: Corporations or entities subject to regulation by the West Virginia Public Service Commission—when providing services within that scope, such as utilities or certain regulated transportation—are specifically exempted as described in W. Va. Code § 11-15-8.

General Rule and Burden: All sales of services are presumed taxable unless a specific statutory or regulatory exemption applies. See W. Va. Code § 11-15-6. The burden on proving non-taxability rests with the vendor or taxpayer, and authority must derive from the text of the law or an interpretive ruling.

Source: W. Va. Code § 11-15-8 Source: W. Va. Code § 11-15-6 Source: W. Va. Code R. § 110-15-8 Source: W. Va. Code R. § 110-15-8a

Not yet human confirmed.

Direct answer: West Virginia requires remote sellers to aggregate all gross sales and transaction counts—across direct sales and sales made through one or more marketplace facilitators—when determining if the $100,000 gross sales or 200 transaction economic nexus thresholds have been met for sales and use tax collection.

Why: West Virginia’s statute and DOR guidance make clear that the nexus thresholds apply on a total basis for each remote seller, regardless of whether sales are made directly, through marketplace facilitators, or both. The law requires tax collection if a remote seller “makes or facilitates West Virginia sales” during the calendar year that exceed either threshold, and both marketplace facilitators and remote sellers are obligated to track combined sales. This policy prevents fragmentation—where a remote seller could disclaim nexus by segmenting sales under multiple facilitator relationships.

W. Va. Code § 11-15A-6b(e) specifically provides that “[i]f a person makes sales in West Virginia through one or more marketplace facilitators, all sales made by the person or facilitated for the person by one or more marketplace facilitators shall be aggregated for purposes of determining whether that person has met the threshold amount.”

Source support: Authority comes directly from the text of West Virginia Code § 11-15A-6b(e), titled "Collection by marketplace facilitators and referrers; responsibility; relief from liability". Administrative Notice 2018-18, while focused mainly on the basic thresholds, also supports the application of aggregation, and the DOR’s remote seller guidance page reflects the same policy.

Source: W. Va. Code § 11-15A-6b(e) Source: Administrative Notice 2018-18 Source: Remote Sellers and West Virginia Sales and Use Tax

Caution / review status: Not yet human confirmed.

West Virginia imposes both penalties and interest for late or deficient filing and payment of sales and use tax, with specific rules for how these amounts are calculated and limited, as well as procedures under which waivers may be granted in qualifying circumstances.

Penalty Structure:

• Failure to file: A penalty of 5% of the unpaid tax for each month or part thereof that a return is late, up to a maximum penalty of 25% of the total tax due. This applies regardless of whether the return is ultimately filed late or not at all.
• Failure to pay: A penalty of 0.5% of the unpaid tax for each month or part thereof, up to a maximum of 25% of the total amount due. The failure to file and failure to pay penalties may be imposed concurrently, but the combined penalties cannot exceed 50% of the total tax due for the period.

Interest: Interest accrues on any unpaid sales or use tax from the statutory due date until full payment is made. The annual rate is set by the West Virginia State Tax Commissioner each calendar year based on the adjusted federal short-term rate; the current rate for 2026 is 11.5% per annum. The Commissioner publishes adjustments to the interest rate each year in official Tax Division publications and on the Division’s website.

Waiver Provisions:

• Penalties for late filing or late payment may be waived by the Tax Commissioner if the taxpayer demonstrates that the failure to file or pay was due to reasonable cause and not due to willful neglect or intentional disregard of rules. Reasonable cause is determined on a case-by-case basis considering all relevant facts and circumstances. Fraud penalties are not waivable under any circumstances. Requests for waiver must be submitted to the Tax Commissioner, and supporting documentation may be required.
• Taxpayers notified of a penalty assessment may request an administrative hearing within 60 days as provided by statute.

Summary Table:

• Failure to file: 5% per month (maximum 25%)
• Failure to pay: 0.5% per month (maximum 25%)
• Combined late penalties: maximum 50%
• Interest: 11.5% per annum (2026, subject to annual adjustment)
• Waiver: available upon showing of reasonable cause (excluding fraud)

Source: W. Va. Code § 11-10-18 Source: W. Va. Code § 11-10-17 Source: TSD-365 How Interest and Additions to Tax are Assessed (March 2026)