West Virginia charges sales tax on most online purchases the same way it does in-store purchases

West Virginia's sales tax rate is 6 percent on most goods. When you order online from a retailer that has a physical presence in West Virginia or meets the state's economic nexus threshold, that retailer must collect and send the sales tax to the state. You pay the tax at checkout, just as you would in a store.

The key difference from other states is that West Virginia does not have a separate "online sales tax" — it applies the same 6 percent rate whether you buy in person or through a website. The retailer's obligation to collect depends on their business structure and sales volume in the state, not on whether the sale happens online or offline.

Key Takeaways

  • West Virginia's standard sales tax rate is 6 percent on online orders from retailers with nexus in the state.
  • Retailers with a physical location in West Virginia or over $100,000 in annual sales to state residents must collect sales tax at checkout.
  • Small retailers with no West Virginia presence and under the sales threshold may not collect tax, though you may owe use tax to the state.
  • Groceries, prescription medications, and some medical equipment are exempt from sales tax both online and in-store.

Which online retailers must collect West Virginia sales tax

A retailer must collect West Virginia sales tax if they have economic nexus in the state. This means either they operate a physical store, warehouse, or office in West Virginia, or they sold more than $100,000 worth of goods to West Virginia residents in the previous calendar year.

Large national retailers like Amazon, Walmart, Target, and Best Buy meet this threshold and collect tax on all West Virginia orders. Most regional retailers and many smaller online-only businesses also do. The $100,000 threshold applies to the total dollar amount of sales, not the number of transactions.

If a retailer does not meet the nexus test, they are not required by West Virginia law to collect tax at checkout. However, you as the buyer may still owe use tax to West Virginia on that purchase — a tax you would pay directly to the state rather than through the retailer. In practice, very few individuals report and pay use tax, but the obligation exists.

What items are exempt from West Virginia sales tax online

West Virginia exempts certain categories of goods from the 6 percent sales tax, whether you buy them online or in a store. The most common exemptions are groceries (unprepared food), prescription medications, and medical devices prescribed by a doctor.

Prepared food, restaurant meals, and food consumed on premises are taxable. Vitamins and over-the-counter medications are also taxable, even though prescription drugs are not. Clothing and shoes have no special exemption in West Virginia and are subject to the full 6 percent rate.

Services are generally not taxable in West Virginia. If you pay for a service online — such as software subscriptions, streaming services, or consulting — you typically do not pay West Virginia sales tax, though some digital products may be treated differently depending on how they are classified.

How to verify sales tax was charged correctly on your order

When you receive your online order confirmation or receipt, the sales tax should appear as a separate line item before the total. The tax amount should be 6 percent of the subtotal (the price of goods before tax), calculated on items that are not exempt.

If you ordered groceries or prescription medications and saw tax charged on those items, contact the retailer's customer service with your order number and receipt. Explain that the item should be exempt, and ask for a refund of the tax. Most large retailers have systems to handle these corrections, though it may take a few days to process.

If you believe a retailer failed to collect tax when they should have, you can report it to the West Virginia Department of Tax and Revenue. However, this does not affect your personal tax liability — you would still owe use tax on that purchase if you file a state return.

Sales tax on shipping and handling charges

West Virginia taxes shipping and handling charges if they are separately stated on your invoice. The tax applies to the full order total, including shipping, unless the items themselves are exempt.

Some retailers bundle shipping into the item price rather than listing it separately. In those cases, the tax is calculated on the bundled amount. The treatment is the same as in-store sales: if you pay for delivery or handling, that cost is part of the taxable purchase price.

Interstate orders and West Virginia residents

If you live in West Virginia and order from a retailer outside the state that has no West Virginia nexus, you may not see sales tax at checkout. You are technically liable for West Virginia use tax on that purchase, but the state does not have a practical way to collect it from individual consumers.

If you order from a retailer in another state that does have nexus in West Virginia (for example, a national chain), they will collect West Virginia sales tax regardless of where they are headquartered. The tax rate applied is always West Virginia's 6 percent, not the rate of the state where the retailer is located.

Frequently Asked Questions

Do I pay sales tax on Amazon orders shipped to West Virginia?

Yes. Amazon has nexus in West Virginia and collects 6 percent sales tax on most orders shipped to the state. Exempt items like groceries and prescription medications will not have tax added. You can see the tax amount listed separately in your checkout before you complete the purchase.

What is use tax and do I have to pay it?

Use tax is a tax on goods you buy from out-of-state retailers who do not collect West Virginia sales tax. The rate is 6 percent. You are legally required to report and pay it when you file your state income tax return, but enforcement for individual consumers is minimal. Most people do not report use tax purchases.

Are digital products like e-books and software taxed in West Virginia?

It depends on how the product is classified. Downloadable software and digital subscriptions are generally not taxed. E-books purchased through major retailers like Amazon are typically not taxed in West Virginia. However, some digital products may be treated as tangible goods and taxed. Check your receipt to see if tax was charged.

Can I get a refund if I was charged sales tax on an exempt item?

Yes. Contact the retailer's customer service with your order confirmation and explain that the item qualifies for an exemption. Provide documentation if needed (such as a prescription for medications). Most retailers will issue a refund for the tax, though it may take several business days to process.

Do I owe sales tax if I order from a West Virginia business while traveling out of state?

No. If the retailer ships to your out-of-state address, they will collect tax based on the tax rate of the state where you are located, not West Virginia. When you return to West Virginia, purchases you made while traveling do not trigger West Virginia sales tax.