WV
West Virginia Small Business Tax Guide
Quoted from West Virginia Tax Division publications and pages, each with its revision date or the date it was retrieved: sales and use tax, registration and income taxes. Educational only, not tax advice.
Disclaimer: This page is educational content only. Tax laws change, and your situation may differ. It is not legal, tax, or financial advice. Consult a qualified professional licensed in West Virginia before making filing or planning decisions.
Tax landscape for small businesses
The West Virginia Tax Division's TSD 100, "Business Taxes" (West Virginia, Tax Division TSD 100, Rev. July 2026), says: "Businesses must obtain a business registration certificate from the Tax Division before engaging in any business activity in the state." For sales tax, it tells vendors to "multiply the total amount of gross sales" "by .06", and it says: "The State use tax rate is 6%." TSD 369 (West Virginia, Tax Division TSD 369, Rev. August 2024) adds: "The use tax rate is the same as the sales tax rate."
Worked example, with sample figures: a West Virginia shop invoices $2,450.00 of taxable goods. Using TSD 100's method (West Virginia, Tax Division TSD 100, Rev. July 2026), the state sales tax is $2,450.00 × .06 = $147.00, so the customer pays $2,597.00 in all. If the goods are delivered in a municipality with its own sales tax, that tax is added; the State Tax Overview (West Virginia, Tax Division State Tax Overview, Calendar Year 2026) lists the local rate as "Up to 1.0% (in addition to State rate)". Use your own figures; these are only an illustration.
This guide doesn't cover registration or late-filing penalties, interest, per-city rates, or business and occupation, severance and excise taxes in detail. For those, go to the West Virginia Tax Division or ask a tax professional.
Tax overview
Each row lists a tax area and its notes. Confirm current figures with your state's tax agency or the IRS.
| Tax type | Rate or basis | Notes |
|---|---|---|
| State sales and use tax | "6%" | TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) tells vendors to "multiply the total amount of gross sales" "by .06" and says: "The State use tax rate is 6%." TSD 369 (West Virginia, Tax Division TSD 369, Rev. August 2024): "The use tax rate is the same as the sales tax rate." The State Tax Overview (West Virginia, Tax Division State Tax Overview, Calendar Year 2026) lists Consumers Sales & Use at "6.0%". |
| Municipal sales and use tax | "Up to 1.0%" | State Tax Overview (West Virginia, Tax Division State Tax Overview, Calendar Year 2026): "Up to 1.0% (in addition to State rate)" and "Currently 98 municipalities impose a local sales and use tax." TSD 369 (West Virginia, Tax Division TSD 369, Rev. August 2024): "For a list of municipalities, effective dates and rates, visit our website tax.wv.gov". |
| Corporation net income tax | "6.5%" | TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Any non-exempt corporation (domestic or foreign) that engages in business or that derives income from property, activity or other sources in West Virginia is subject to the corporation net income tax." It adds: "The tax rate is 6.5%." |
| Personal income tax (2026, after SB 392) | "2.11%" to "4.58%" | The rate cut page (West Virginia, Tax Division "2026 Income Tax Rate Cut" page, as retrieved on October 31, 2026) says SB 392 "was passed and signed into law on March 31, 2026" and that "Effective June 12, 2026, W. Va. Code § 11-21-4j will be codified to reflect a 5% income tax cut for all West Virginians retroactive to January 1, 2026." Its first bracket is "Not over $10,000", "2.11% of taxable income"; its top bracket is "Over $60,000", "$1,950.50 plus 4.58% of excess over $60,000". TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Marginal income tax rates range from 2.11% on taxable income under $10,000 to 4.58% on taxable income over $60,000." |
| Business registration fee | "$30.00" | TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says to complete the application "and pay a $30.00 registration fee." The Business Registration FAQ (West Virginia, Tax Division Business Registration FAQ, as retrieved on October 31, 2026) lists conditions under which a business "is not required to pay the $30.00 Business Registration Fee". |
Filing requirements
This list isn't a complete checklist for your business.
Register before you start
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Businesses must obtain a business registration certificate from the Tax Division before engaging in any business activity in the state." It adds: "A separate certificate is required for each business location and must be displayed at all times."
Sales tax account
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "All vendors must register with the WV Tax Division. Upon registration, a sales and use tax account will be established, and the appropriate tax reporting form (WV/CST-200CU) will be supplied to the vendor."
Remote sellers
The Tax Division's Business Registration FAQ (West Virginia, undated; as retrieved on October 31, 2026) says: "Remote Sellers: Out-of-state sellers who have no physical presence in West Virginia and no activity in West Virginia other than making sales over the Internet, by telephone, or mail order are considered remote sellers and may use a simplified Remote Seller Registration on MyTaxes."
How often to file
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Vendors who collect sales tax in excess of $250 a month must remit the tax monthly. If the average monthly remittance is no greater than $250, the vendor may file on a quarterly basis." If the yearly sales and use tax "to be remitted is $600 or less, the vendor may file only an annual return."
Due dates and zero returns
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Returns are due the 20th day of the month following the close of the reporting period." and "A sales and use tax return must be filed even if no tax is collected or due."
Filing and paying electronically
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Taxpayers paying more than $25,000 in the prior tax year are required to file and pay electronically."
Corporation return and estimates
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "Estimated tax payments are required for every corporation that reasonably expects its West Virginia taxable income to exceed $10,000." It adds: "The annual return is due on the 15th day of the fourth month following the close of the tax year."
Personal return and estimates
TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "The annual tax return is due on April 15." It also says: "Persons who have West Virginia taxable income not subject to income tax withholding may be required to make estimated tax payments. These payments are due on the 15th day of April, June and September of the tax year, and January of the following year."
Deductions and write-offs
Confirm with your state how it treats each item.
- Sales tax exemptions: TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says: "There are three ways in which these exemptions may be claimed: (1) use of a tax exemption certificate; (2) a direct pay permit; or (3) a refund or credit of tax paid."
- Use tax credit: TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says: "A credit against the use tax is allowed for the amount of sales tax legally imposed by and paid to another state."
- Starting point for sole proprietors: TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says: "Self-employed persons and sole proprietors who are not subject to business taxes are taxed on business income to the extent that this income is includable in federal adjusted gross income." It adds: "The starting point in determining West Virginia taxable income is federal adjusted gross income, with state law providing increasing and decreasing modifications."
Practical tips
- Show tax on your invoices. TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says: "Vendors who fail to collect the tax are personally liable for payment of the tax." If you absorb the tax, "Tax included" "must be shown on the invoice."
- Charge municipal tax where you deliver. TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says: "Municipal sales tax may be imposed by the municipality where the tangible personal property or taxable service is delivered." It is "reported on Form WV/CST-200CU Schedule M."
- Check city taxes and fees too. TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026) says "certain cities may impose local registration taxes, license fees and other fees not collected by the Tax Division", and that the business "should contact the offices of the cities in which they will be doing business".
- Round the way the Tax Division does. TSD 100 (West Virginia, Tax Division TSD 100, Rev. July 2026): "The computation of tax is carried to the third decimal place and rounded to the next whole cent."
Frequently asked questions
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At a glance
| Topic | West Virginia Tax Division source | Date shown |
|---|---|---|
| Registration, sales tax method and filing, corporation and personal income tax, municipal tax | TSD 100, "Business Taxes" (tax.wv.gov) | Rev. July 2026 |
| 2026 personal income tax brackets | "2026 Income Tax Rate Cut" page (tax.wv.gov) | Undated; as retrieved on October 31, 2026 |
| Use tax rate, municipal rate list | TSD 369, "Use Tax for Your Business" (tax.wv.gov) | Rev. August 2024 |
| Municipal rate cap, count of municipalities | State Tax Overview (tax.wv.gov) | Calendar Year 2026 |
| Registration fee conditions, remote-seller registration | Business Registration FAQ (tax.wv.gov) | Undated; as retrieved on October 31, 2026 |
When this isn't for you
This page covers West Virginia sales and use tax, business registration, the corporation net income tax and the 2026 personal income tax rates as the Tax Division states them. Penalties, interest, per-city rates, withholding, and business and occupation, severance and excise taxes aren't covered here. For those topics, and for your own returns, ask a tax professional or the West Virginia Tax Division.