Summary:
Destination Based Sales Tax.
General Sales Tax Rate: 6%.
$100,000 in sales OR 200 transactions during the current or prior calendar year.
Transactions made through a registered marketplace facilitator excluded: No.
Transactions made to a reseller excluded: No.
Limited to certain transaction types: No.
Services: Taxable, with some exceptions.
Digital products (movies, eBooks, music, photographs, magazine subscriptions etc) are not taxable in West Virginia. This includes audio works, audio visual works and books.
SaaS: Taxable.
When To Register: Next transaction after you meet the nexus criteria.