Economic Nexus in West Virginia

Oct 10th, 2018

The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales and use tax on January 1, 2019.

This applies to remote sellers (i.e., sellers with no physical presence in the state) that make sales into the state of more than $100,000 or in at least 200 separate transactions. The rule applies to both goods and services and is based on prior calendar year sales. Remote sellers who met this threshold in calendar year 2018 must register to collect sales tax on sales made on or after January 1, 2019.