West Virginia Sales Tax License Registration

If your company has recently started doing business in West Virginia, you may need to register for sales tax with the state. Sales tax registration is required for businesses that sell tangible personal property or taxable services in the state, and it is important to ensure compliance with state tax laws.

How to get a West Virginia Sales Tax License

There is one sales tax setup task you may need to complete in West Virginia to get your sales tax licence. You can follow the guide below to help you get registered directly with the West Virginia agencies or use Mosey to do it.

West Virginia Sales and Use Tax Setup for LLC, LLP, Corporation

If you have either: (1) A physical presence in the state, (2) The regular presence of salespeople or representatives in the state, (3) Performed services in the state, (4) Made more than $100,000 in sales annually in the state, or (5) More than 200 separate transactions in the state in the previous or current calendar year, you have nexus in West Virginia and are required to collect and remit sales and use taxes. The West Virginia sales tax is 6% of the sales price of tangible personal property, custom software, and generally furnishing all services (except professional and personal services). Additionally, you may be subject to additional city and county sales and use taxes and required to register and collect the local sales and use taxes. Note: SaaS is considered a taxable service in West Virginia. Qualified nonprofits may be eligible for sales tax exemption on purchases. To receive an exemption, nonprofits must submit the Application for Business Registration with the West Virginia Tax Division.

1. Register for a Combined Sales and Use Tax Certificate

   You can register for a Combined Sales and Use Tax certificate with the State Tax Department and pay the $30 registration fee through your MyTaxes account.

West Virginia Sales Tax Filing Requirements & Deadlines

There is one sales tax filing requirement & deadline you may need to complete in West Virginia. You can follow the guide below or use Mosey to do it.

West Virginia Sales and Use Tax Filing for LLC, LLP, Corporation

If your annual sales tax liability is $600 or less, you can file and pay annually. If your annual liability is between $600 and $3,000, you must file and pay quarterly. If your annual liability exceeds $3,000, you must file and pay monthly.

1. File Sales and Use Tax Return and Make Payment

   Prepare and file your quarterly sales and use tax return and make payment at the same time through your MyTaxes account.

West Virginia's Sales Tax Registration & Reporting Agencies

• West Virginia State Tax Department