West Virginia Sales Tax Guide & Nexus Calculator (2026)
West Virginia has a 6% state rate and taxes digital goods including SaaS. West Virginia is an SST member state and has no local sales taxes — the 6% rate applies uniformly statewide, making collection straightforward.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| State Rate | 6% |
| Economic Nexus Threshold | $100,000 gross sales (rolling 12 months) |
| Transaction Threshold | None |
| Digital Goods / SaaS | Taxable |
| Typical Filing Frequency | Quarterly |
| SST Member | Yes |
| Registration Portal | mytaxes.wvtax.gov |
Economic Nexus
Section titled “Economic Nexus”For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026
West Virginia’s economic nexus threshold is $100,000 in gross sales into West Virginia in the current or prior calendar year. Once exceeded, registration and collection are required.
Marketplace-facilitated sales count toward the threshold. West Virginia eliminated its 200-transaction alternative threshold before 2025.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”West Virginia’s state rate is 6%. West Virginia does not allow local sales taxes. The 6% rate applies uniformly across the entire state.
Product Categories
Section titled “Product Categories”Taxable: Tangible personal property, digital goods, most retail goods.
Exempt: Prescription drugs, most groceries (food for home consumption is exempt), qualifying agricultural inputs, qualifying manufacturing machinery.
Digital Goods and SaaS
Section titled “Digital Goods and SaaS”West Virginia taxes SaaS and digital goods:
- SaaS — taxable
- Downloaded software — taxable
- Digital content (music, ebooks, streaming) — taxable
- Online subscriptions — taxable
West Virginia has adopted broad digital goods taxability. SaaS sellers crossing $100,000 in West Virginia revenue must collect and remit.
Registration
Section titled “Registration”West Virginia is an SST member state. Register through the SSTRS at streamlinedsalestax.org.
For West Virginia-only registration:
- Go to MyTaxes: mytaxes.wvtax.gov
- Register for a Sales Tax Account
- Provide EIN and business details
- You will receive a West Virginia Sales Tax Account number
Registration is free.
Foreign Sellers
Section titled “Foreign Sellers”West Virginia accepts foreign business registrations. A US EIN is required.
Filing Frequency and Deadlines
Section titled “Filing Frequency and Deadlines”| Annual Tax Liability | Filing Frequency |
|---|---|
| Less than $600 | Annual |
| $600–$6,000 | Quarterly |
| More than $6,000 | Monthly |
Quarterly due dates: Returns are due by the 20th of the month following the quarter end.
Returns are filed through MyTaxes.
Compliance Notes
Section titled “Compliance Notes”No local rates: West Virginia’s single statewide rate simplifies collection entirely. 6% applies to all West Virginia orders.
SST member: Use the SSTRS for multi-state registration covering West Virginia.
Digital sellers: West Virginia taxes SaaS. Register once you cross $100,000.
Small market: West Virginia’s population is under 1.8 million. Some sellers take longer to reach $100,000 here than in larger states.