Remote Sellers and West Virginia Sales and Use Tax

2018-18 Administrative Notice 2018-18 Collection of State and Municipal Sales and Use Taxes by Certain Out-of-State Retailers

Beginning January 1, 2019, remote sellers, as defined below, will need to collect West Virginia State and municipal sales and use taxes on sales delivered in West Virginia on or after January 1, 2019, unless the small-seller exception applies.

“Remote seller” means a person selling tangible personal property and/or services for delivery in West Virginia who does not have a physical presence in West Virginia and who has not voluntarily agreed to collect West Virginia sales and use taxes.

Small-seller exception: This collection requirement does not apply to a remote seller that during calendar year 2018 had gross sales of tangible personal property and/or services for delivery in West Virginia of $100,000 or less and had fewer than 200 sales transactions for delivery in West Virginia.

When the small seller-exception applies, then in any calendar year when either of these thresholds is met, the seller must begin to collect West Virginia sales and use taxes on sales made after the date either of these thresholds is met.

The duty to collect West Virginia sales and use taxes also applies to West Virginia municipal sales and use taxes when the transaction is sourced to a municipality that imposes sales and use taxes administered, collected and enforced by the Tax Commissioner.

Remote sellers are required to register to collect West Virginia sales and use taxes. Registration may be done through the remote seller simplified registration process at the West Virginia Tax Division webpage, or the webpage of the Streamlined Sales Tax Governing Board, Inc.. ​

The Wayfair decision refers to the decision rendered by the United States Supreme Court on June 21, 2018 in South Dakota v. Wayfair, Inc., et al.

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