Home/Sales Tax/WV

West Virginia

Sales Tax Rules

6%
State Rate
7%
Max Combined
Taxable
SaaS
$100k
Nexus Threshold

Full Tax Details

State Sales Tax Rate6%
Max Combined Rate7%
Economic Nexus (Sales)$100,000
Economic Nexus (Transactions)200 transactions
SaaS TaxableYes
Digital Goods TaxableYes
Groceries ExemptYes
Clothing ExemptNo
Filing FrequencyMonthly or Quarterly
Online FilingAvailable

SaaS Tax Details

SaaS is treated as a taxable service.

Grocery Details

Food and food ingredients are exempt from state tax.

Official Source

West Virginia Department of Revenue

View Official Site →

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.