For sales made on January 1, 2019, a distance seller must register with the state and then collect and reject West Virginia sales tax if the distance seller meets one of the following criteria (economic thresholds) in the state: The need to collect sales tax in West Virginia is based on a significant association with the state. This is a concept known as nexus. Nexus is a Latin word meaning „bind or bind,” and it`s the deciding factor in whether the state has the legal authority to require your business to collect, file, and deduct sales tax. I hope you don`t have to worry about this section, as you produce and transfer West Virginia sales tax on time and without incident. In the real world, however, mistakes do occur. The Simplified Sales and Use Tax Agreement (SSUTA) or Simplified Sales Tax (SST) is an attempt by several states to simplify the administration and cost of sales and use tax for remote sellers. Remote sellers can register in multiple states at the same time through the Simplified Sales Tax Registration System (SSTRS). Affiliate Nexus: Connections to businesses or affiliates in West Virginia. This includes, but is not limited to, the design and development of material personal property (goods) sold by the retailer remotely or the solicitation of the sale of goods on behalf of the retailer. Online filing is generally recommended, but Form CST-200CU is available for download and acceptable.

However, businesses whose sales tax was subject to more than $25,000 in the previous year must file a return electronically. .