Streamlined Sales and Use Tax

What is the Streamlined Sales and Use Tax Agreement?

The Streamlined Sales and Use Tax Agreement became effective October 1, 2005. This agreement is a multi-state simplification of varying sales and use tax laws.

The agreement is the joint effort of 23 states, the District of Columbia, local governments along with members of the business community to develop measures to design and implement a system that simplifies the collection and remittance of sales and use tax between retailers and states.

West Virginia’s Petition for Membership in the Streamlined Sales and Use Tax Agreement and West Virginia's Certificate of Compliance were posted to the West Virginia Tax Division website as of May 6, 2005, and were filed with the Co-Chairs of the Streamlined Sales Tax Implementing States on April 29, 2005.

West Virginia became a full member of the Streamlined Sales and Use Tax Agreement after having met all of the requirements for membership.

File Your West Virginia Sales and Use Tax Return Online

Information for Electronic Funds Transfer (EFT)

Register at the MyTaxes website to file your West Virginia Sales and Use Tax Online.

Documents

Certificate of Compliance Report

Certificate of Compliance

Conforming States Interim Procedures

Petition for Membership

Public Comment: Received Response Transmittal Letter

Best Practices Matrix

West Virginia

Taxability Matrix

Current Matrix

Rate and Boundary Files

  • The links below provide access to comma-delimited data files which you can save to your computer, and then open with the program of your choice. A text editor or a spreadsheet program will work well with these types of files.
​