West Virginia Tax Nexus

Businesses with nexus in West Virginia are required to register with the West Virginia State Tax Department and to charge, collect, and remit the appropriate tax.

Generally, a business has nexus in West Virginia when it has a physical presence there, such as a retail store, warehouse, inventory, or the regular presence of traveling salespeople or representatives.However, out-of-state sellers can also establish nexus in the ways described below.

West Virginia nexus for out-of-state sellers

Affiliate nexus

If your business has ties to businesses in West Virginia, including affiliates, it may have nexus under HB 2754 (Chapter 193, Acts, 2013). The law expands the definition of “retailer engaging in business in this state” to include “any retailer that is related to, or part of a unitary business with, a person, entity or business that … is a subsidiary of the retailer, or is related to, or unitary with, the retailer as a related entity, a related member or part of a unitary business” if it engages in any of the following activities:

  • Maintains an office, distribution or sales house, warehouse, or other place of business in West Virginia pursuant to an agreement with, or in cooperation with, the related retailer
  • Performs services (by any agent, employee, or representative) in West Virginia in connection with tangible personal property or services sold by the retailer or any related entity
  • Performs services in West Virginia (by any agent, employee, or representative) in connection with tangible personal property sold by the retailer or any related entity
  • Solicits business (directly, or through or by an agent, representative or employee) in West Virginia for or on behalf of the retailer, or any related entity

See Chapter 193, Acts, 2013; and the West Virginia State Tax Department Nexus Questionnaire.