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How to file your sales taxes in West Virginia
Once your business has a West Virginia sales tax license and begins to make sales, you are required to start collecting sales taxes on behalf of the West Virginia government and filing regular sales tax returns. This page will help you understand the basics of your tax collection and filing responsibilities.
How To Collect Sales Tax In West Virginia
If the seller has an in-state location in the state of West Virginia, they are legally required to collect sales tax at the tax rate where the product is being delivered, as West Virginia is a destination based sales tax state. This means that a business located in West Virginia who makes a sale to a buyer within the state's boundaries is required to charge sales tax at the rate of the buyer's own local sales tax.
If the seller's location is out of state AND the seller has tax nexus with West Virginia, then the state of West Virginia still requires the seller to charge sales tax based on the buyer's location. This means that a seller located in Texas making a sale to a buyer located in West Virginia would charge the sales tax at the buyer's local rate if they has sales nexus, and would not be legally obligated to collect any sales tax at all otherwise.
Sales Tax Collection Discounts In West Virginia
While many states allow merchants to keep a small percentage of the sales tax they collect as a collection discount, or compensation for the work put in collecting the tax on behalf of the state, West Virginia does not currently allow this.
Your West Virginia Sales Tax Filing Requirements
To file sales tax in West Virginia, you must begin by reporting gross sales for the reporting period, and calculate the total amount of sales tax due from this period.
The state of West Virginia provides taxpayers with several options for both filing and paying your West Virginia sales tax liability. You can either file online, use a tax paying service, or file manually by mail, using various forms.
Taxpayers should be aware of a late filing penalty; an additional penalty rate of 5% is applied the total tax owed for each month or partial month until the return is filed. There is also a penalty in existence for late payments, of half a percent per month or partial month after the payment date is missed. The maximum percentage for an individual penalty is capped at 25%, for both penalties combined is 50%.
Your West Virginia Sales Tax Filing Frequency & Due Dates
Your business's sales tax return must be filed by the 20th of the month following reporting period. For a list of this year's actual due dates, see our calendar of West Virginia sales tax filing due dates.
Where To File Your West Virginia Sales Tax Return:
Filing Your West Virginia Sales Tax Returns Online
West Virginia supports electronic filing of sales tax returns, which is often much faster than filing via mail.E-filing is required for any taxpayer who owed $10,000 or more in any tax type in the previous fiscal year.
West Virginia allows businesses to make sales tax payments electronically via the internet.Effective for tax years as of January first, 2015, electronic payment is required when due tax is greater that ten thousand dollars. It is also required for both county and municipal special district excise taxes, in addition to sales taxes that have been collected within an economic opportunity development district, no matter the amount.
You can process your required sales tax filings and payments online using the official West Virginia MyTaxes website, which can be found . You should have received credentials to access your West Virginia MyTaxes account when you applied for your West Virginia sales tax license.
Filing Your West Virginia Sales Tax Returns Offline
While it is highly recommended that you file online using the West Virginia MyTaxes website, it is possible to file your required sales tax reportings offline using West Virginia Form CST-200CU, which you can download and print . Once you have completed your required reportings, you can mail it to the state at this address:West Virginia Sales Tax Filing Address: State of West Virginia
State Tax Department
Tax Account Administration Div
PO Box 1826
Charleston, WV 25327-1826
Please note that if you file your West Virginia sales taxes by mail, it may take significantly longer to process your returns and payments.
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