Most businesses starting in that are selling products or services will need to register for a . This is commonly referred to as a seller’s permit, , number, or registration.
The sales and use Department as a part of the permit is obtained through the of . In addition to registering for the , a will also be able to register for withholding taxes.
Check out the rest of this guide to determine who needs a , what products and services are taxable, how to register for a permit, and reporting requirements.
Who needs a ? in
A when: must register for a in
- A has “economic nexus” (physical presence in the ) when they have a retail store, office, or warehouse where products are produced, or inventory is stored.
- Making a sale of (includes occasionally selling items at craft shows, fairs, seminars, shows, etc.). or taxable services in
- Charging admission to any place of amusement, sport, or recreation.
- A business has employees (including sales representatives or agents) working in .
- Transient Vendors, who are vendors from outside of West Virginia, that transport and sell tangible personal property while not having a business located in the state.
- A remote seller is selling taxable products to residents
- A remote seller meets one of the following scenarios:
- Making sales of over $100,000 to West Virginia residents; or
- Shipping over 200 transactions to residents in the state
What products and services are taxable in ?
There are a few exceptions, but almost all physical products are taxable when sold at retail in . Common examples include:
- General merchandise like furniture, appliances, and clothing
- Titled or registered items like vehicles
Digital products are . exempt in
Most services are taxable in , however, there are a few exceptions, some of which include:
- Advertising (radio or TV broadcasting time, preprinted advertising circulars, outdoor advertising space, etc.)
- Contracting – construction, alteration, repair improvement, or decoration of real property provided the work improves the property
- Day care centers
- Prescriptions and Drugs
- Durable medical goods
See the full list of exemptions in .
How to register for a in
Information needed to register includes:
- Federal Employer Identification Number (FEIN), or SSN if a with no employees
- name and physical address
- Mailing address
- North American Industry Classification System (NAICS) code
- Description of what products or services are being sold
- Beginning date of
- Estimated annual gross location
- Taxable year end of the
- Type of entity ( , Partnership, Corporation, LLC)
- Name, address, SSN, and phone number of owners/officers/members
- Phone number
- Date activities began or will begin
- Projected monthly sales
How much does a ? cost in
The Application, which is used to register for the , costs $30.
How long does it take to get a ?
Expect 2-3 days to receive a when registering online or 2-3 weeks when applying by mail.
Do you have to renew your ?
The Department. is a one-time registration, and no renewals are needed. Be mindful that if any information about the changes, such as the mailing address, additional locations, or change in ownership, those changes need to be updated with the
How is collected?
When a rate to the customer. This is collected by the who then sends it to the Department. sells a taxable product or service, the charges the appropriate
How much is charged?
The rate that is charged varies depending on the ‘s address if the purchase is made in the store. When shipping in- , the is based on the address of the purchaser.
In addition to the statewide Department’s rate lookup., there are additional sales taxes that may be added by municipalities. To find rates, see the
When are returns due?
The Department will determine a based on the expected volume of sales, which will be monthly, quarterly, or annually. Generally, a collecting over $250 in sales taxes each month will file monthly.
Filings are due the 20th day of the month following the reporting period, unless the 20th falls on a weekend or federal holiday, which would move to the next day. Failure to file or pay the due will result in the assessment of penalties and interest.
Even if the had no sales during g the reporting period, a is still required indicating no sales.
Certificate of Exemption
A can purchase items to resell without paying . The liability is passed from the vendor or wholesaler to the retailer, who will then charge to the end-user of the item.
Wholesalers and distributors will require a number. The reseller will fill out a of (also called a or ) to document the items being purchased are for .
In addition to registering for a . Learn what . licenses are needed in , there may be other licenses needed before starting a in
If you have questions about the Department has a helpful , the guide to taxes or can be contacted by calling 304-558-3333 or emailing TaxHelp@WV.gov.