Sales Tax Rules
West Virginia imposes a state sales tax rate of 6%, with a maximum combined rate (state plus local) of 7% when local taxes are added. Economic nexus is triggered at $100,000 in sales or 200 transactions — meaning out-of-state businesses that exceed this threshold must collect and remit West Virginia sales tax. SaaS and digital software products are taxable in West Virginia. Groceries are exempt from state sales tax.
SaaS Tax Details
SaaS is treated as a taxable service.
Grocery Details
Food and food ingredients are exempt from state tax.
What is the sales tax rate in West Virginia?
West Virginia's state sales tax rate is 6%. When local taxes are added, the maximum combined rate can reach 7%. The actual rate you pay depends on the county and city where the purchase is made.
What is the economic nexus threshold in West Virginia?
West Virginia requires out-of-state businesses to collect sales tax once they exceed $100,000 in sales or 200 transactions in a calendar year. Once nexus is established, the business must register, collect, and remit West Virginia sales tax.
Is SaaS taxable in West Virginia?
Yes. West Virginia considers SaaS (Software as a Service) taxable. Businesses selling SaaS products to West Virginia customers must collect sales tax. SaaS is treated as a taxable service.
Are groceries taxed in West Virginia?
Groceries are generally exempt from sales tax in West Virginia. Food and food ingredients are exempt from state tax.
Are digital goods taxable in West Virginia?
Yes. West Virginia taxes digital goods including downloaded software, music, movies, and e-books. Businesses selling digital products to West Virginia customers should collect sales tax.
Are clothing items exempt from sales tax in West Virginia?
Clothing is subject to sales tax in West Virginia at the standard state rate.
How often do I need to file sales tax in West Virginia?
West Virginia requires sales tax filing on a Monthly or Quarterly. Online filing is available through the official Department of Revenue portal.
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Official Source
West Virginia Department of Revenue
Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.