Marketplace Facilitators and West Virginia Sales and Use Tax

Source: House Bill 2813 passed March 8, 2019, effective June 6, 2019.

In general, marketplace facilitators will be one of two types:

Type 1 – Some marketplace facilitators are also remote sellers who are selling their own products and services. Any remote seller presently required to collect and remit West Virginia sales and use taxes will be required to collect and remit West Virginia sales and use taxes when they facilitate a sale made on and after July 1, 2019.

Type 2 – Some marketplace facilitators only facilitate sales made for third parties. In these transactions, the marketplace facilitator is the merchant of record. Type 2 marketplace facilitators are required to collect West Virginia sales and use taxes on sales to West Virginia consumers facilitated on and after July 1, 2019.

The following frequently asked questions and answers pertain to Type 2 marketplace facilitators. Type 1 marketplace facilitators should see the frequently asked questions and answers for Remote Sellers.

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Source: House Bill 2813 passed March 8, 2019, effective June 6, 2019.
 

For additional information, please contact:

West Virginia State Tax Department 
Taxpayer Services Division 
P.O. Box 3784 
Charleston, West Virginia 25337-3784 

Phone: (304) 558-3333 
Fax: (304) 558-3269 
Email additional questions to TaxHelp@WV.Gov

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