West Virginia Amazon Sales Tax
West Virginia has enforced its marketplace facilitator law since July 2019, so Amazon collects West Virginia sales tax on every order. The base rate is 6%, with municipal taxes adding up to 1%.
Overview
West Virginia's marketplace facilitator law took effect July 1, 2019. The state base rate is 6%, and municipalities may add up to 1% in local sales tax, bringing the maximum combined rate to 7%. Amazon collects and remits West Virginia sales tax on every order shipped to a West Virginia address.
Many West Virginia localities impose the additional municipal sales tax, so the combined rate is either 6% or 7% depending on the destination address. West Virginia's economic nexus standard for remote and marketplace sellers is $100,000 in gross sales OR 200 or more separate transactions in the current or immediately preceding calendar year.
For FBA sellers, Amazon automatically collects and remits on West Virginia marketplace orders, so an Amazon-only seller generally has no separate West Virginia registration obligation. Sellers with their own website or other non-marketplace sales should track those separately. Consult a tax professional for edge cases such as product-specific taxability.
What FBA sellers still need to know
No registration is required for ongoing Amazon-only sales. Direct or non-Amazon sellers exceeding $100,000 in gross sales OR 200 or more separate transactions into West Virginia in the current or prior calendar year must register and remit.
This content is educational and not legal or tax advice. Sales tax law changes frequently and is jurisdiction-specific. Always verify with a qualified tax professional and the state revenue department before making compliance decisions.
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