State Sales Tax Nexus and General Overview

Need to Understand a State's Sales Tax Situation? Here it is...

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West-Virginia (WV)

WV Sales Tax - Name of Tax and General Application:

West Virginia imposes a tax on the privilege to sell tangible personal property or render certain services in the state. This tax is known as a "sales tax". In addition, a tax is imposed on tangible personal property or rendered services purchased from outside of but used within the state. This tax is known as a "use tax".

WV Nexus - General Requirements:

The word "nexus" means a link or connection. If you are determined to have nexus to a U.S. state then you are subject to that state's sales and use tax rules and must collect and remit sales tax to the state. This is known as a "filing obligation."

Each state has a different definition of nexus. However, if the answer to any of the following questions is yes, it is likely that a company has nexus as legally defined in most U.S. States.

Does the company own property in the state? Does the company have employees living in the state? Does the company regularly send employees in the state to perform services? Does the company have an agent acting on behalf of the company in the state?

West Virginia imposes nexus on companies using direct mail, phone, TV, or other solicitation in the state that is regular and generates a substantial amount of revenue.

WV Local Tax - Do Localities Impose Tax?

No, West Virginia does not impose local sales tax.

WV Resale Certificate Renewal Agreements:

Sales for resale are specifically exempt from tax in West Virginia.

WV Resale Certificate Renewal Periods

The certificate is valid indefinitely.

WV Statute of Limitations

The later of three years from: the date the return was due or from the date the return was filed.