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West Virginia economic nexus threshold

You likely have economic nexus in West Virginia once you cross EITHER $100,000 in gross sales OR 200 transactions in the current or previous calendar year.

Revenue threshold
$100,000
Transactions
200
Logic
Revenue or transactions
Measured over
current or previous calendar year

Check your West Virginia sales

How West Virginia’s threshold works

If you sell into West Virginiawithout a physical presence there, you may still be required to register for, collect, and remit sales tax once your activity crosses the state’s economic-nexus threshold. West Virginia measures this over the current or previous calendar year.

What counts toward the threshold

West Virginia generally counts your gross sales into the state, typically including taxable and many exempt or wholesale sales, not just your profit. The transaction count is the number of separate sales delivered into the state. Sales made through a marketplace that already collects tax for you may be counted differently; this checker measures your direct sales.

What to do if you’ve crossed it

  1. Register for a sales-tax permit with the West Virginia Tax Division.
  2. Start collecting West Virginia sales tax at the correct rate.
  3. File returns and remit on the state’s schedule.
  4. Consider a sales-tax professional or automation if you’re near the line in several states.

Deadlines and rates vary by state, so confirm the specifics before you act.

West Virginia sales tax nexus FAQ

Do I owe sales tax in West Virginia?
You likely have economic nexus in West Virginia once you cross EITHER $100,000 in gross sales OR 200 transactions in the current or previous calendar year. If you have crossed it, you may need to register, collect, and remit sales tax. This is general information, not tax advice.
What is West Virginia's economic nexus threshold?
$100,000 in gross sales or 200 transactions, measured over the current or previous calendar year.
How many transactions trigger nexus in West Virginia?
200 transactions can trigger nexus on their own, even if you stay under $100,000 in sales.
What if I only sell through a marketplace like Amazon or Etsy?
Marketplace facilitators generally collect and remit sales tax on sales made through their platform, which can change who is responsible. This tool covers economic nexus from your direct sales; confirm marketplace-facilitated sales separately.

Selling into multiple states? Check them all at once.

Open the multi-state calculator
Source:West Virginia Tax DivisionDoR-confirmed· Verified 2026-06-20

This tool provides general information, not tax or legal advice. Economic-nexus rules change and vary by state; verify your obligations with each state’s Department of Revenue or a qualified tax professional before acting.

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