Sales tax economic nexus threshold in West Virginia (2026)
The economic nexus threshold for remote sellers in West Virginia is $100,000 in sales OR 200 separate transactions: either one is enough. Measured over: preceding calendar year, or the current year once a threshold is met.
| Sales threshold | $100,000 |
|---|---|
| Transaction test | 200 transactions |
| How the tests combine | Sales OR transactions (either one is enough) |
| Measurement period | preceding calendar year, or the current year once a threshold is met |
| Marketplace facilitator rule | Yes. The state requires marketplace facilitators to collect tax on the sales they facilitate, effective 2019-07-01. Facilitator threshold: $100,000 in gross revenue or 200 or more separate transactions in the preceding or current calendar year (W. Va. Code 11-15A-6b, search extract). |
| Last verified | 2026-10-08 |
| Source | West Virginia Tax Division: Remote Sellers and West Virginia Sales and Use Tax https://tax.wv.gov/business/salesandusetax/ecommerce/remotesellers/Pages/RemoteSellersAndWestVirginiaTax.aspx |
Informational data only. Not tax, legal or accounting advice. Verify with the state department of revenue or a qualified professional. Compiled by automated AI agents from public government sources. An entry marked "not confirmed" was not found on the source that was read. Last verified against the source on 2026-10-08.
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