Remote Sellers and West Virginia Sales and Use Tax

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 State 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 State Tax Department webpage, or the webpage of the Streamlined Sales Tax Governing Board, Inc..

 

West Virginia has adopted destination sourcing and the sourcing rules in the Streamlined Sales and Use Tax Agreement. See W. Va. Code § 11-15B-14, 14a and 15.        

The general rule is that the transaction is sourced to the location where the purchaser receives the tangible personal property purchased or makes first use of the service purchased. The hierarchy of sourcing rules is found in W. Va. Code § 11-15B-15(a).

For more 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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