The West Virginia sales tax nexus changed after the South Dakota v. Wayfair, Inc. decision. Effective January 1, 2019, remote sellers that have no physical presence in the state must now register, collect and remit sales and use taxes in West Virginia should they meet the threshold or transaction amount. In addition to the remote seller requirement, West Virginia further enacted requirements for marketplace facilitators effective July 1, 2019. Marketplace facilitators without physical presence are also now required to register, collect and remit West Virginia sales tax should they meet the requirements for economic nexus. We have outlined several of the major points in West Virginia’s requirements below.
January 1, 2019 for remote sellers.
July 1, 2019 for marketplace facilitators.
$100,000 or 200 transactions.
Threshold applies to the previous calendar year.
Retail sales of tangible personal property and taxable services delivered into the state.
When You Need to Register Once You Exceed the Threshold:
Summary: Remote sellers must collect West Virginia sales tax when the remote seller has annual sales of products and services of more than $100,000 or has more than 200 separate transactions delivered in West Virginia. Marketplace facilitators without physical presence must also follow this requirement should they meet the threshold or transaction amount.
Remote sellers and marketplace facilitators must ensure that they stay current on any potential changes to economic nexus law. Working with the right partner can help ensure that businesses operations remain smooth.
West Virginia Sales Tax Resources: For more information on the West Virginia sales tax nexus, reach out to our team. Additionally, check out our interactive sales tax nexus map for the latest updates on every state.