The formulas
- Sales tax = sale x (6% + local rate)
- Nexus when counted sales are at least $100,000 or transactions are at least 200, in the preceding or current calendar year
How it works
Figures current as of November 2026.
The state rate is 6 percent. The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (municipal sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in West Virginia must register and collect once it has at least $100,000 of gross revenue from sales delivered into West Virginia, taxable and nontaxable, or at least 200 separate transactions, in the preceding or current calendar year.
A seller with a physical presence in West Virginia, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the West Virginia sales tax rate?
The state rate is 6 percent. Local rates are added on top by delivery address.
What is the West Virginia economic nexus threshold?
At least $100,000 of gross revenue from sales delivered into West Virginia, taxable and nontaxable, or at least 200 separate transactions, in the preceding or current calendar year.
Sources
- West Virginia Tax Division, Sales and Use Tax
- West Virginia Tax Division, Remote Sellers and West Virginia Sales and Use Tax
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.