West Virginia Sales Tax Guide for SaaS and E-Commerce Businesses 2025

West Virginia imposes a 6% Consumers Sales & Service Tax (sales tax) and a complementary Use Tax. Many municipalities also impose an additional local sales & use tax (generally up to 1%). See the Tax Division’s overview: Sales & Use Tax and the current list of municipalities: Municipal Sales & Use Tax.

This guide explains West Virginia’s treatment of SaaS / vendor-hosted software, digital products & streaming, economic nexus thresholds, marketplace facilitators, sourcing, and filing rules, with citations to West Virginia statutes, regulations, administrative notices, and official guidance.

Last updated: September 2025

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Quick Reference: West Virginia Sales & Use Tax (2025)

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SaaS & Software Taxability in West Virginia

West Virginia taxes sales of computer software—both prewritten and custom—regardless of how it’s delivered (on media, by download, or remotely accessed/vendor-hosted). The tax applies to sales of software as “computer software,” with the consumers sales tax imposed on such sales in WV.
Authorities: W. Va. Code §11-15B-2 (definitions incl. computer software); W. Va. Code §11-15-3 (imposition)

Vendor-hosted / SaaS: Charges to access and use software on the vendor’s systems are generally taxable as sales of software.
Authority: W. Va. C.S.R. §110-15-76

Narrow exemption: WV exempts electronic data processing services and related software only when the true object is processing another party’s data or providing access to computer equipment solely to process/examine data. Software/services that provide information content or general functionality to the customer remain taxable.
Authorities: W. Va. Code §11-15-9h; W. Va. C.S.R. §110-15-76

Practical takeaway: If your customer is buying use of your software’s functionality (typical SaaS), collect tax. If they’re buying pure data processing (you process their data and return results, with no software functionality conveyed), the EDP exemption may apply—document the facts.

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Digital Products & Streaming

• Streaming services (video, music, etc.) are taxable in WV.
  Source: TSD-445: Sales & Use Tax for Streaming Services

• Software downloads (prewritten/custom, electronically delivered) are taxable.
  Sources: Sales & Use Tax; W. Va. C.S.R. §110-15-76

• Other digital goods (e.g., standalone e-books/music/movie downloads): WV has not expressly adopted “specified digital products” definitions in statute; taxability may depend on how the transaction is characterized (service vs. product) and whether bundled with taxable items. Evaluate facts and retain documentation.
  Sources: Sales & Use Tax

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E-Commerce & Tangible Goods in West Virginia

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Who Must Register and Collect West Virginia Sales Tax?

You must register and collect if you have:

• Physical nexus in West Virginia, or
• Economic nexus: $100,000 in WV gross revenue or 200 separate transactions into WV in the current or prior calendar year.

Source: Remote Sellers

Marketplace facilitators must collect and remit WV state and applicable municipal sales & use tax on marketplace sales when thresholds are met.
Source: Remote Sellers

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Sourcing & Municipal Tax

West Virginia follows Streamlined Sales Tax destination sourcing: tax is based on where the purchaser receives the product or service.
Source: W. Va. Code §11-15B-15 (General Sourcing Rules)

For municipal tax applicability and rates, see:

• Municipal Sales & Use Tax

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Filing & Due Dates

• Register & file: Create an account and file returns via MyTaxes.
  Source: MyTaxes Portal
• Filing frequency: Assigned by the Tax Division (monthly/quarterly/annual).
  Source: Sales & Use Tax
• Due date: Returns are due by the 20th of the month following the reporting period (unless your notice specifies otherwise).
  Source: Remote Sellers

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How to Register for West Virginia Sales Tax

1. Determine nexus (physical or $100,000/200 economic nexus).
   • Remote Sellers
2. Register for a Business Registration Certificate and set up MyTaxes for e-filing.
   • Business Registration; MyTaxes
3. Charge the correct rate: 6% state + municipal rate (if applicable to the delivery location).
   • Municipal Sales & Use Tax
4. File & pay by the 20th of the month following your reporting period.
   • MyTaxes

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Exemption & Resale Certificates (West Virginia)

• Streamlined Certificate of Exemption (F0003): Accepted in WV for resale and other qualifying exemptions.
  Sources: SST Certificate (F0003); Instructions

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FAQs: West Virginia Sales Tax

Is SaaS taxable in West Virginia?
Yes. Charges to access vendor-hosted software are generally taxable as sales of software; only narrowly defined EDP services qualify for exemption.
Sources: Sales & Use Tax; §110-15-76

Are streaming subscriptions taxable?
Yes. Streaming services are taxable.
Source: TSD-445

What is West Virginia’s economic nexus threshold?
$100,000 in WV sales or 200 transactions (current or prior calendar year).
Source: Remote Sellers

Are delivery/shipping charges taxable?
Generally yes when part of the sale. See the administrative notice and delivery-charge rule for details.
Sources: Admin. Notice 2009-20; §110-15-89

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Official West Virginia Resources

• Statutes & Regulations

  • W. Va. Code §11-15-9h (EDP & software-related exemptions)
  • W. Va. Code §11-15B-15 (General sourcing rules)
  • W. Va. C.S.R. §110-15-76: Electronic Data Processing Services & Related Software
  • W. Va. C.S.R. §110-15-89: Delivery Charges

• Tax Division Guidance

  • Sales & Use Tax overview
  • Remote Sellers (economic nexus; marketplace; due dates)
  • TSD-445: Sales & Use Tax for Streaming Services
  • Administrative Notice 2009-20: Delivery Charges
  • Municipal Sales & Use Tax (program & cities)

• Registration & Filing

  • MyTaxes (registration, e-file & payment)
  • Business Registration (WV/BUS-APP)
  • SST Certificate of Exemption (F0003); Instructions