West Virginia Sales Tax Rate 2026: 6% State, 6.60% Avg. Combined
West Virginia’s state sales tax rate is 6%. Cities, counties and special districts add their own rates on top, so the total depends on where the order is delivered. The average combined state and local rate is 6.60%.
| West Virginia sales tax (2026) | Rate |
|---|---|
| State rate | 6% |
| Average local rate | 0.60% |
| Average combined rate | 6.60% |
Rates as of July 1, 2026, from the Tax Foundation. The exact rate on an order depends on the delivery address. Look up the exact rate for any West Virginia ZIP code with our sales tax calculator.
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 OR 200 transactions (rolling 12 months) |
| Transaction Threshold | 200 transactions (either test triggers nexus) |
| 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 also counts transactions: 200 or more separate sales into West Virginia create nexus even if your revenue is under $100,000. For low-priced products, that’s usually the threshold you reach first.
Tax Rate and Product Taxability
Section titled “Tax Rate and Product Taxability”West Virginia sales tax calculator
Every rate that applies at a US ZIP code, worked out on your order.
Sales tax · West Virginia 25301
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Collecting sales tax in West Virginia and beyond?
GoodVat tracks your economic nexus in every state, registers you, charges the right rate on every order and files your returns.
Calculation only, not legal or tax advice. Verify with the state Department of Revenue before you file. State averages: Tax Foundation, July 1, 2026.
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.
West Virginia Sales Tax FAQ
Section titled “West Virginia Sales Tax FAQ”What is the sales tax rate in West Virginia?
Section titled “What is the sales tax rate in West Virginia?”West Virginia’s state sales tax rate is 6%. Local taxes are added on top, and the average combined state and local rate is 6.60% (Tax Foundation, July 2026). The exact rate depends on the delivery address.
What is the West Virginia economic nexus threshold?
Section titled “What is the West Virginia economic nexus threshold?”Remote sellers must register and collect West Virginia sales tax once they make more than $100,000 in gross sales into the state (rolling 12 months). Making 200 or more separate sales there also triggers nexus, even below $100,000.
Is SaaS taxable in West Virginia?
Section titled “Is SaaS taxable in West Virginia?”Yes. West Virginia generally taxes SaaS and digital goods. See the Digital Goods and SaaS section above for the details.
How often do you file sales tax in West Virginia?
Section titled “How often do you file sales tax in West Virginia?”Most sellers file quarterly. West Virginia assigns your filing frequency when you register, based on how much tax you collect, so lower-volume sellers may file less often.