Remote sellers can register to begin collecting and remitting West Virginia State and municipal sales and use taxes through either of the following methods:
Register directly with West Virginia – To register only for West Virginia, use West Virginia's
Online Registration System or go to
Business Registration for a fill-in business application form.
Register through Streamlined Sales Tax -- To register for multiple states, including West Virginia, submit a single application through the
Streamlined Sales Tax Registration System (SSTRS). There is no fee to complete and submit this online registration.
Upon completion of the registration, the remote seller will be registered to collect and remit sales and use tax in all 45 Streamlined member states.
Additional information is provided on the
Streamlined Sales Tax Registration System (SSTRS) web page, and in the Streamlined Sales Tax Registration System FAQs.
A remote seller may use a
Certified Service Provider (CSP) to perform its sales or use tax responsibilities when registering through the
Streamlined Sales Tax Registration System (SSTRS). CSPs are certified under the Streamlined Sales and Use Tax Agreement to perform all the remote seller's sales and use tax functions, other than the remote seller's obligation to remit tax on its own purchases. A CSP is designed to allow a business to outsource most of its sales tax administration responsibilities. If a remote seller registers through the
Streamlined Sales Tax Registration System (SSTRS) and contracts with a CSP to perform its sales and use tax functions (i.e., CSP Services), the CSP will file monthly sales and use tax returns on behalf of the remote seller.
Certified Service Provider (CSP) page for more information.