West Virginia Sales Tax Registration: Permit, Resale Exemption and Services That Are Taxable

If you sell taxable goods or services to West Virginia customers, you need to register with the State Tax Division before you collect any sales tax. The process is simpler than many owners expect, but three details catch people out: West Virginia has no separate sales tax permit, the registration costs $30 rather than nothing, and many services are taxable by default. This guide covers the registration, the rates, which services are taxable and how resale purchases fit in.

This is informational content, not legal or tax advice. Your tax treatment depends on what you sell, where you sell it and how your business is organized. Confirm your obligations with the West Virginia State Tax Division, and talk to a qualified CPA or attorney before you rely on this guide for a complex situation.

West Virginia Has No Sales Tax Permit or Sales Tax License

If you searched for a West Virginia sales tax permit, a West Virginia seller's permit or a West Virginia sales tax license, you will not find any of those names on a state form. West Virginia has no general statewide business license. The document you need is the Business Registration Certificate from the State Tax Division, and the application for that certificate is what sets up your sales tax account.

Some older guides say registration is free. It is not. The Business Registration Certificate costs $30, and there is no separate sales tax permit fee on top of it.

Keep three separate things straight:

• Business Registration Certificate: $30, issued by the State Tax Division. It is permanent until your business name, location or ownership changes. Each fixed business location needs its own certificate.
• Sales tax account: Applying for the certificate creates your sales tax account ID. Returns are filed through MyTaxes.
• Secretary of State filing: Forming an LLC or corporation, or registering a trade name (DBA), is a filing with the West Virginia Secretary of State, not a license. A DBA is filed with the Secretary of State, not a county clerk. Neither filing replaces the Business Registration Certificate.

Apply online through the WV One Stop Business Portal, or use Form WV/BUS-APP. The Tax Division's registration page is at tax.wv.gov.

The State Rate and the City Add-On

The state consumers sales and service tax is 6%, under W. Va. Code 11-15-3. Cities can add to it. A 1% municipal sales and use tax applies in every city on the State Tax Division's list. That list had 101 municipalities in effect on October 23, 2026, and six more start on January 1, 2027, which brings it to 107.

Location	Combined sales tax rate
Outside cities on the Tax Division list	6%
Inside a listed city, such as Charleston, Huntington, Morgantown or Wheeling	7%

Before you quote a price or set up your point of sale, check whether your city is on the list. If you have more than one location or sell to customers outside the state, ask the Tax Division to confirm how it sources those sales. The rules are not something to guess at.

Cities also have their own tax rules. Cities levy the gross receipts business and occupation (B&O) tax that hits many shops, contractors and service businesses, and they issue a city business license and collect a weekly per-worker city service fee. The state B&O tax applies only to utilities. West Virginia has 55 counties and 230 incorporated places, and city rules differ. Check with your city clerk or finance office for the current rate and filing requirements before you open.

Which Services Are Taxable

West Virginia taxes services by default. Under W. Va. Code 11-15-8, all services are taxable except professional services, personal services and services regulated by the Public Service Commission. A service business should not assume its work is exempt just because it does not sell a physical product.

Contracting is the main exception. Contracting services are not taxed under W. Va. Code 11-15-8a. Contractors, however, still pay sales tax on the materials they buy, so a contractor's sales tax bill comes from the materials, not the labor.

Activity	Sales tax treatment
Retail sale of goods to customers	Taxable at 6% plus any city add-on, unless exempt
Goods bought for resale	Exempt with a resale exemption certificate under 11-15-9(a)(9), except fuel
Other services	Taxable under 11-15-8 unless exempt
Professional and personal services	Not taxed as services under 11-15-8
Services regulated by the Public Service Commission	Not taxed as services under 11-15-8
Contracting services	Not taxed under 11-15-8a; contractor pays tax on materials

When a service sits on the line between categories, get the answer in writing from the Tax Division or your CPA before you start invoicing.

Resale Purchases and the Exemption Certificate

Goods you buy to resell are exempt from sales tax under W. Va. Code 11-15-9(a)(9), provided you give your supplier an exemption certificate. Fuel is the exception. Without a certificate on file, your supplier can charge you the tax on the purchase.

This section covers how the exemption connects to your registration. The certificate itself, including what it contains and how to complete it, is covered in our separate guide to the West Virginia sales tax exemption certificate. Read that guide before your first wholesale order.

Filing and Returns

Once your account is open, you file sales tax returns through MyTaxes, the Tax Division's online system. The Tax Division assigns your filing frequency, so check your account after you register rather than guessing. Keep records of every taxable sale, every resale certificate you accept and every tax you paid on materials. Those records are what you will need if the Tax Division reviews your account.

Step by Step

1. Decide what you sell: goods, services, contracting, or a mix. Use the table above to sort each line.
2. Check whether your city is on the 1% list: 101 cities as of October 23, 2026, and 107 starting January 1, 2027.
3. Apply for the $30 Business Registration Certificate through the One Stop Business Portal or on Form WV/BUS-APP.
4. Get a separate certificate for each fixed business location.
5. Collect tax at the correct combined rate. Accept a resale exemption certificate from any customer buying for resale.
6. File returns in MyTaxes on the schedule shown in your account.
7. Ask your city about its business and occupation tax, business license and weekly service fee.
8. Check the trade licenses that apply to your work.

Trade Licenses Sit on Top of Tax Registration

Sales tax registration does not authorize regulated work. West Virginia licenses many trades statewide, and each one has its own agency:

• Contractor Licensing Board: licensing applies to residential work above $5,000 or commercial work above $25,000.
• State Fire Marshal: electricians.
• Division of Labor: plumbers and HVAC technicians.
• Alcohol Beverage Control Administration (ABCA): alcohol sales.
• West Virginia Department of Agriculture (WVDA): cottage food, hemp, kratom and pesticides.

This guide does not list the fees or application steps for these licenses. Check each agency's requirements before you take on that work.

Common Mistakes

• Assuming a Secretary of State filing covers sales tax. It does not.
• Believing registration is free. The certificate costs $30.
• Quoting 6% everywhere without checking whether your city adds 1%.
• Treating a service as exempt because it feels professional. Only the categories in 11-15-8 are exempt.
• Buying for resale without an exemption certificate on file.
• Assuming the state registration covers your city's business and occupation tax or business license.

Where to Get Help

The State Tax Division answers registration and rate questions. The West Virginia Small Business Development Center can help you work through setup. For multi-location operations, out-of-state sales, contracting with mixed billing, or a blend of taxable and exempt sales, consult a qualified CPA or tax attorney before you rely on the answers in this guide.