Securing a West Virginia sales tax permit is a crucial first step for any business planning to sell taxable goods or services in the state. Whether you’re a brick-and-mortar retailer in Charleston or a remote seller shipping orders into Huntington, state law requires proper West Virginia sales tax registration to legally collect and remit tax.

Understanding these rules is essential to avoid penalties, interest, or delayed business operations.

Key Takeaways:

  • Requirement: Businesses located in West Virginia, remote sellers exceeding $100,000 in sales or 200 transactions annually, and marketplace facilitators must register for a sales tax permit.
  • Cost: West Virginia does not charge a fee for sales tax permit registration.
  • Processing Time: Applications are often approved within 1–2 business days when filed online.
  • Filing: Sales tax returns must be filed regularly, even during periods with no sales (zero returns required).

Once you’re registered, you’ll be responsible for collecting the correct tax rate based on customer location, filing returns, and keeping your account up to date. The process is relatively straightforward, but knowing the steps in advance can save you time and frustration.

In this guide, we’ll walk you through how to get a sales tax permit in West Virginia, what information you need, and how to stay compliant once you’re approved.

What is a Sales Tax Permit in West Virginia?

A sales tax permit in West Virginia, officially known as a Business Registration Certificate, is the legal authorization that allows a business to collect and remit sales and use tax on taxable goods and services sold within the state. This permit is required by the West Virginia State Tax Department.

Sales tax is charged by the seller at the point of sale for taxable goods and services, while use tax applies when sales tax was not collected at the time of purchase, typically for out-of-state or online purchases used within West Virginia. Together, these are referred to as Combined Sales and Use Tax, which includes both state and local tax components.

Whether you’re looking for West Virginia remote seller sales tax registration or are operating a business from within the state, you must complete sales tax registration in West Virginia before making taxable sales. This applies to:

  • In-state sellers with physical locations or business operations in West Virginia
  • Remote sellers meeting the economic sales tax nexus threshold ($100,000 in sales or 200 transactions in the state)
  • Marketplace facilitators that handle transactions for third-party sellers

Update: As of April 7, 2025, businesses are no longer required to make Accelerated Payments for Combined Sales and Use Tax in June each year. This change, established by Senate Bill 615 and signed by Governor Morrisey, simplifies compliance for businesses. Now, you’ll only need to make payments when filing your regular monthly tax return; no early payments required.

Failing to register properly or complete the sales tax remittance can result in penalties, interest charges, or legal action. Whether you’re selling from Charleston or from another state, proper registration is the key to staying compliant.

Do You Need to Register for a Sales Tax Permit in West Virginia?

If you’re conducting business in West Virginia, whether from within the state or remotely, you may be required to register for a sales tax permit. This requirement applies to various types of sellers, including in-state businesses, remote sellers, and marketplace facilitators.

Consider the following checklist to determine if you need to register:

  • In-State Sellers: Businesses with a physical presence in West Virginia, such as retail stores, service providers, or warehouses, must obtain a sales tax permit.
  • Remote Sellers: Out-of-state businesses selling tangible personal property or services for delivery in West Virginia without a physical presence are considered remote sellers. If you meet certain sales tax thresholds, such as:
  • Annual sales of products and services into the state of $100,000 or less
  • Has fewer than 200 transactions for goods and services delivered in the state
  • Marketplace Facilitators: Online platforms that facilitate sales for third-party sellers and meet specific criteria must collect and remit sales tax on behalf of their sellers. 

Step-by-Step: How to Get a Sales Tax Permit in West Virginia?

If you’re planning to start a business or begin selling to customers in the Mountain State, it’s essential to understand how to get a sales tax permit in West Virginia. The process is straightforward. Below is a step-by-step guide to help you through the application:

Step 1: Gather Required Business Information

Before you begin the application, make sure you have the following details ready:

  • Legal business name and structure (e.g., sole proprietorship, LLC, corporation)
  • Federal Employer Identification Number (FEIN) or Social Security Number (SSN) for sole proprietors
  • Physical and mailing addresses
  • Business contact information
  • Description of business activities and types of products or services sold
  • Estimated monthly gross sales in West Virginia

Step 2: Go to the West Virginia State Tax Department’s Online Portal

Visit the official West Virginia MyTaxes portal to begin your application. This is the fastest and most efficient way to register for a sales tax permit in the state.

Step 3: Create an Online Account (if needed)

If you are a new user, click on “Sign Up for MyTaxes” to create an account. You’ll need a valid email address and your business’s identifying information.

Step 4: Complete the Business Registration Application

Once logged in, select the option to “Register a New Business” and complete the application form. Be sure to indicate that you will be collecting sales tax. This will trigger the issuance of a Business Registration Certificate, which serves as your state of West Virginia sales tax permit.

Step 5: Pay the Registration Fee

West Virginia charges a one-time $30 registration fee for the business registration certificate. You can pay this fee online by credit card or electronic check.

Step 6: Submit Your Application

Review your entries carefully, then submit the completed application through the MyTaxes portal.

Step 7: Receive Your Sales Tax Permit

After submission, your application will be reviewed by the West Virginia State Tax Department. If approved, your sales tax permit will typically be issued within 2-3 weeks. You’ll receive it by mail and/or digitally via your MyTaxes account.

What Information Do You Need to Register?

Before you begin the application process, it’s a good idea to have everything on hand. It will make things easier to complete your sales tax registration in West Virginia without delays or errors.

Below are the key details you’ll need to successfully register for a sales tax permit in the state of West Virginia.

Business Information

You’ll need to provide the legal name of your business, your “doing business as” (DBA) name if applicable, and the type of business structure (e.g., sole proprietorship, partnership, LLC, or corporation). Be ready with:

  • Legal business name
  • DBA/trade name (if any)
  • Business start date
  • Business mailing and physical address
  • Contact phone number and email

Federal Employer Identification Number or SSN

Most businesses will need a FEIN issued by the Internal Revenue Service (IRS). If you’re a sole proprietor without employees, you may use your Social Security Number instead.

  • FEIN (preferred)
  • SSN (for sole proprietors)

North American Industry Classification System (NAICS) Code

You’ll be asked to enter your North American Industry Classification System (NAICS) code, which classifies your type of business activity. You can find your code using the NAICS search tool.

Responsible Party Details

West Virginia requires you to designate at least one responsible party. This is typically the business owner or a corporate officer. You’ll need to provide:

  • Full name
  • Title or role in the business
  • Home address
  • SSN or Individual Taxpayer Identification Number (ITIN)
  • Phone number and email

Description of Business Activities

Be prepared to describe what your business does and what kinds of products or services you plan to sell. This helps the state determine if you’re liable for sales tax collection.

Estimated Monthly Sales and Number of Employees

The application may ask for:

  • Projected monthly gross sales in West Virginia
  • Number of employees (if any) working in or from West Virginia

How Much Does It Cost to Register for a Sales Tax Permit in West Virginia?

When you apply for a sales tax permit, irrespective of the physical nexus, in the state of West Virginia, you should be aware of the associated costs involved in registration and ongoing maintenance.

One-Time Registration Fee

West Virginia requires a one-time registration fee of $30 to obtain your Business Registration Certificate, which serves as your sales tax permit. This fee is payable at the time you complete your online application through the West Virginia MyTaxes portal.

Renewal and Maintenance Costs

Unlike some states that charge annual renewal fees, West Virginia does not require periodic renewal or additional fees to maintain your sales tax permit once it’s issued. As long as your business remains active and compliant, your permit remains valid.

How Long Does It Take to Get Approved?

After submitting your application for a sales tax permit in the state of West Virginia, the processing time can vary based on several factors.

Processing Time

Typically, once your application is submitted, you can expect to receive your Combined Sales and Use Tax Certificate within 2-3 weeks. It’s important to note that these timelines can vary depending on the volume of applications and the completeness of your submission.

Immediate Access

Upon successful submission, you will create a login for the MyTaxes portal. While the physical certificate may take several days to arrive, you can often access your account details and manage your tax responsibilities online immediately.

Tip: After submission, the West Virginia State Tax Department will send an email confirmation with your account information. If you don’t see it in your inbox, be sure to check your spam or junk folder to avoid missing this important communication.

Common Mistakes to Avoid When Registering

Registering for a sales tax permit can seem straightforward, but many businesses run into avoidable issues. To save yourself time and headaches, watch out for these common mistakes:

  • Selecting the wrong business type: Choosing the incorrect business structure (e.g., sole proprietorship vs. LLC) can delay your application or cause tax classification errors.
  • Ignoring marketplace facilitator obligations: If you sell through platforms like Amazon or Etsy, remember that marketplace facilitators may have their own reporting and collection requirements. Skipping this can lead to compliance gaps.
  • Using an incorrect mailing or physical address: Make sure your addresses are accurate and up to date. Mistakes here can delay permit issuance or cause you to miss important correspondence.
  • Failing to provide accurate FEIN or SSN: Incorrect or missing tax identification numbers will hold up processing.
  • Not estimating monthly sales accurately: Underestimating your expected sales volume can affect tax filing and payment schedules.

What Happens After You Register?

Once you’ve successfully completed your sales tax registration in West Virginia and received your sales tax permit, here’s what to expect next:

  • Account Setup and Login Credentials: You will receive login credentials for the West Virginia MyTaxes online portal, where you can manage your sales tax account.
  • Filing Frequency and Requirements: West Virginia requires registered sellers to file sales tax returns regularly. The filing frequency (monthly, quarterly, or annually) depends on your estimated sales volume. Even if you have no sales during a reporting period, you are still required to file a zero return to stay compliant and avoid penalties.
  • Collecting and Remitting Sales Tax: As a registered seller, you must collect sales tax on taxable goods and services sold to customers in West Virginia. The tax collected must be remitted to the state by the filing deadlines through the MyTaxes portal.
  • Staying Compliant: Keep accurate records of all sales and tax collected. File returns and remit taxes on time to avoid interest and penalties. Update your account if your business information changes (e.g., address, ownership).

Resources & Where to Register

Ready to register for your sales tax permit in West Virginia? Use the official resources below to get started and find support throughout the process.

Simplify Sales Tax Compliance with Commenda

Understanding sales tax registration and compliance in West Virginia can be complex, especially for remote sellers and online businesses. That’s where Commenda comes in. It is the easiest way to get compliant quickly and stay on top of your tax obligations without the hassle.

Whether you’re a remote seller, an ecommerce business, or a marketplace facilitator, Commenda takes the guesswork out of remote seller sales tax registration West Virginia and ongoing compliance.

Key features include:

  • Automated sales tax permit registration, no manual paperwork or delays.
  • Ongoing filing and remittance support so you never miss deadlines.
  • Multi-state compliance management for businesses selling across state lines.
  • Real-time updates to keep you informed of changing tax laws.

With our global sales tax platform, you can focus on growing your business while staying fully compliant with West Virginia’s sales tax requirements. Ready to start? Talk to an expert today!

Who Needs a Sales Tax Permit in West Virginia?

1. Retailers or businesses with physical or economic nexus in West Virginia.

2. Criteria involving selling taxable goods and services in the state.

Types of Sales Tax Permits Available

1. The Combined Sales and Use Tax certificate is the primary permit.

How to Register for a Sales Tax Permit

1. Complete the registration online via the West Virginia Department of Revenue.

2. Alternative options include completing form WV/BUS-APP or the paper application (TVL-1 form).

Information Needed for Registration

1. Personal and business identification information such as SSN, EIN, and business address.

2. Details of business structure and ownership.

3. NAICS code and the start date of business operations in West Virginia.

Cost of Registering for a Sales Tax Permit

1. A $30 registration fee is applicable for new businesses within West Virginia.

2. Permits do not require renewal unless business information changes.

Receiving Your Sales Tax Permit

1. Typically received within 2-3 weeks, though no specific timeframe is set by West Virginia.

2. Physical copy must be displayed at the place of business.

Managing Your Sales Tax Account

1. Access and manage your account online via MyTaxes.

2. Ensure compliance by regularly checking for updates on legal requirements.

Conclusion

1. Understanding the registration process is crucial for compliance with state tax laws.

2. Seek assistance from the West Virginia Department of Revenue if needed.