West Virginia sales tax nexus, thresholds and filing
West Virginia sets its economic nexus threshold at $100,000 in sales into the state.
- Threshold
- $100,000
- Marketplace facilitator
- Facilitator collects on its orders
- Vertexis Nexus
- Tracking, filing and remittance
West Virginia rules
- 01
Economic threshold
West Virginia requires out-of-state sellers to collect and remit sales tax once sales into the state reach $100,000.
- 02
Physical nexus
Inventory in the state, including in a fulfillment center, employees and contractors working there, and in-state events can create nexus regardless of sales volume.
- 03
Marketplace sales
Marketplace facilitators collect on the orders they process. Check how the state counts those sales toward your threshold; Vertexis Nexus applies the state's rule automatically.
- 04
Registering and filing
Once you pass the threshold you register with the state revenue department, collect tax at the delivery address and file on the schedule the state assigns. Vertexis Nexus prepares and files the return and schedules the payment.
Common questions.
Still unsure? A SALT specialist can walk through your exposure on a call: +91 80 4123 0713
When do I need to register in West Virginia?
Once your sales into West Virginia reach the threshold, or earlier if you have a physical presence there. Vertexis Nexus alerts you at 75%, 90% and 100%.
How does Vertexis Nexus file in West Virginia?
Returns are prepared from your ledger, submitted electronically and the payment is scheduled ahead of the deadline.
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