West Virginia charges sales tax on most online orders, just as it does on in-store purchases

West Virginia's sales tax rate is 6 percent statewide, and it applies to online orders shipped to addresses within the state. This means when you order from an out-of-state retailer and have it delivered to your home in West Virginia, you owe sales tax on that purchase. The retailer may collect it at checkout, or West Virginia may require you to report and pay it yourself on your state tax return.

The rule changed significantly after 2018, when the U.S. Supreme Court ruled that states could require online retailers to collect sales tax even if the company had no physical location in that state. West Virginia updated its law to match, so now most online sellers — whether they have a store in Charleston or California — must collect sales tax from West Virginia customers.

However, not every online purchase is taxed the same way, and some items remain tax-free. Understanding which orders are taxed, who collects the money, and what happens if tax isn't collected at checkout will help you know what to expect when you check out.

Key Takeaways

  • West Virginia's sales tax rate is 6 percent and applies to most online orders shipped to addresses in the state, whether the retailer is based in West Virginia or elsewhere.
  • Large online retailers like Amazon and Walmart collect West Virginia sales tax at checkout, but smaller sellers may not, and you may owe the tax yourself if it was not collected.
  • Groceries, prescription medications, and some medical equipment are exempt from West Virginia sales tax, even when ordered online.
  • If you buy from a seller who did not collect sales tax, you can report and pay the tax on your West Virginia state income tax return using the use tax line.

Which online retailers must collect West Virginia sales tax

West Virginia requires retailers with more than a certain level of sales into the state to collect sales tax. The state uses a threshold based on annual sales volume: if a retailer ships more than a set dollar amount to West Virginia customers in a year, they must register and collect tax. This threshold changes, so a seller who was not required to collect last year may be required this year.

Major retailers — Amazon, Walmart, Target, Best Buy, and most national chains — collect West Virginia sales tax at checkout. When you see the tax added to your order total, that money goes to the West Virginia Department of Revenue. You do not need to pay it again.

Smaller sellers, particularly those on platforms like eBay or Etsy, may not collect sales tax. If the seller's checkout does not show West Virginia sales tax added, the seller either does not meet the threshold or has not registered to collect it. In that case, you may owe the tax yourself.

Items that are tax-free when ordered online

West Virginia exempts certain categories of items from sales tax, and these exemptions explore to online orders the same way they explore in stores. Groceries — including food items you buy for home consumption — are not taxed. This includes items ordered from grocery delivery services like Instacart or Amazon Fresh.

Prescription medications are also exempt. If you order prescription drugs through a mail-order pharmacy or online retailer, no sales tax should be charged. Over-the-counter medications and vitamins, however, are taxed.

Some medical equipment and devices are exempt if they meet specific criteria. Diabetic testing supplies, for example, are tax-free. Durable medical equipment prescribed by a doctor may also be exempt, though the rules depend on the specific item. When in doubt, check with the retailer or the West Virginia Department of Revenue.

What to do if sales tax was not collected at checkout

If you ordered from a seller who did not collect West Virginia sales tax, you are responsible for reporting and paying that tax yourself. This is called use tax, and it is a tax on items you use in West Virginia even if they were not taxed when you bought them.

You report use tax on your West Virginia state income tax return. Form IT-140 (the state income tax form) includes a line for use tax. You calculate the tax owed by multiplying the purchase price by 6 percent and entering that amount. Keep your receipt or order confirmation in case the state asks for proof.

Many people do not report use tax on individual small purchases, and enforcement is limited. However, if you make large purchases from untaxed sellers regularly, reporting the tax is the correct approach and protects you if the state reviews your return.

Sales tax on digital goods and subscriptions

Digital goods — software, e-books, music, movies, and streaming subscriptions — are treated differently depending on what you are buying. West Virginia taxes digital books and digital music when you read or stream them. Streaming services like Netflix, Spotify, and Disney+ are subject to sales tax.

However, some digital services are not taxed. Software licenses, cloud storage, and certain business subscriptions may fall outside the sales tax rules. The distinction can be unclear, and tax treatment varies by the specific service and how it is classified.

When you subscribe to a service or buy a digital product, check your receipt or confirmation email to see whether sales tax was charged. If you are unsure whether tax should have been included, contact the seller or the West Virginia Department of Revenue.

How West Virginia sales tax works for marketplace sellers

Marketplace platforms like Amazon, eBay, and Etsy host third-party sellers who ship items directly to customers. The tax responsibility depends on who is collecting the tax and how the platform is set up.

On Amazon, the platform typically collects sales tax on behalf of third-party sellers, so you see tax added at checkout even if the seller is a small business. On eBay and Etsy, individual sellers are responsible for collecting tax, and many do not. If you buy from a third-party seller on these platforms and no tax is shown, you may owe use tax.

When you check out on a marketplace, look at the order summary to see whether sales tax is listed. If it is not, and the item is taxable, assume you will need to report it yourself later.

Frequently Asked Questions

Do I owe sales tax if I order from a company outside the United States?

West Virginia sales tax applies to items shipped to addresses in the state, regardless of where the seller is located. However, international sellers often do not collect West Virginia tax. If you import goods and no tax was collected, you may owe use tax, though enforcement on international purchases is limited.

What if I order something online and pick it up in a West Virginia store?

Sales tax is due at the time of purchase, whether you pick it up or have it shipped. If you order online and pick up in-store, the retailer should collect tax at the time you place the order or when you pick up the item. Check your receipt to confirm tax was included.

Are there any West Virginia counties or cities with higher sales tax rates?

West Virginia does not allow counties or cities to add local sales tax on top of the state rate. The statewide rate of 6 percent is the only sales tax you owe, no matter where in West Virginia you live or where you have items shipped.

Do I have to report use tax if I only buy a few items without tax collected?

Technically, yes — use tax applies to any taxable item purchased without sales tax, even small purchases. In practice, enforcement focuses on larger transactions and regular patterns. However, reporting use tax on your return is the correct approach and avoids potential issues if your return is reviewed.