West Virginia Sales Tax Guide

A step-by-step guide to understanding West Virginia sales tax rules.

Overview

Whether you're selling online or in-state to West Virginia residents, if you have a presence in the state, you may be responsible for collecting, filing, and paying sales tax to the West Virginia State Tax Department. Our Guide to West Virginia sales tax can help you understand how to get started. We'll over an overview of sales tax compliance and get you started.

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Table of Contents

1
An Overview of West Virginia Sales Tax

Understanding where, when, and how to collect West Virginia sales tax is no easy task. Whether you're collecting tax dollars at the point-of-sale or collecting West Virginia internet sales tax, our guide will break down the sales tax compliance process into focused, easy to understand chapters.

2
West Virginia Sales Tax Nexus

Understanding whether you need to collect, file, and remit West Virginia sales tax depends on a concept known as nexus. In this chapter, we'll take a look at situations that may trigger in West Virginia such as storing inventory in the state, hiring state residents, and click-through nexus.

3
Registering to Collect West Virginia Sales Tax

You'll want to get started establishing West Virginia sales tax compliance by understanding how to get your business registered for the necessary sales tax permit. We'll walk you through the process and help you understand when is the best time to get your business registered in West Virginia.

4
Collecting Sales Tax in West Virginia

After you've registered your business with the West Virginia State Tax Department, you're ready to begin collecting sales tax. We'll review topics such as West Virginia sales tax exemptions, sales tax holidays, and determining state and local sales tax rates.

5
Filing West Virginia Sales Tax Returns

Now that you're business is registered with the West Virginia State Tax Department and collecting sales tax, you'll need to file tax returns in an ongoing basis. We'll help you gain a deep understand of the process of filing sales tax returns. Topic covered include filing frequencies, filing on behalf of a client, and what happens if you file late.

6
West Virginia Sales Tax Filing Due Dates

Every business that registers to collect West Virginia sales tax will be assigned a filing frequency. In this chapter, we'll take a look at the filing frequencies and associated due dates supported by the West Virginia State Tax Department.

7
Late Filing Penalties, Fines & Interest

We know, mistakes happen and, from time to time, sales tax filing deadlines are missed. In this chapter, we'll take a look at what penalties you may be required to pay should you miss your assigned West Virginia sales tax filing date. We'll also consider interest charges for late sales tax payments.

8
Sales Tax on West Virginia Shipping & Handling

The rise of the internet economy has made it possible for buyers around the world to order your products. Did you know shipping and handling may be taxable? In this chapter we'll cover sales tax on shipping and handling in West Virginia. You'll want to pay attention here because there are some important details pertaining to invoicing you'll want to understand.