West Virginia sales tax codes and rates
West Virginia's state sales tax rate is 6%; county and city rates come on top and are not included. A Nefin company that sells into West Virginia gets 4 sales codes, each named after the line of the CST-200CU it fills, so the return's figures add up as you invoice. Purchases you owe use tax on go under WV-2C, and Nefin works out the use tax due.
West Virginia codes from the CST-200CU
Each code is “WV-” plus the line it fills on the CST-200CU. Rates are the state rate only; add local rates in Settings, VAT rates, where you collect them.
| Code | What it covers | Rate |
|---|---|---|
| WV-1C | WV taxable sales 6% (CST-200CU Line 1, Column C) | 6% |
| WV-D1-1 | WV sales with exemption certificate, incl. resale (Sch D Part 1 Line 1) | 0% |
| WV-D1-11 | WV excluded professional services (Sch D Part 1 Line 11) | 0% |
| WV-D1-14 | WV other per se exemptions (Sch D Part 1 Line 14) | 0% |
| Code | What it covers | Rate |
|---|---|---|
| WV-2C | WV purchases for use in WV, taxable (CST-200CU Line 2, Column C) | 0% |
West Virginia in the tax books
Nefin’s sales tax book has one row per invoice and one column per CST-200CU line; these are the West Virginia columns and the totals worked out from them.
Sales Tax Book
West Virginia - CST-200CU
- [WV-1C]Sales sourced to WV, taxable amount (Line 1, Col C)
- [WV-D1-1]Exemption certificate received (Sch D Part 1 Line 1)
- [WV-D1-11]Excluded professional services (Sch D Part 1 Line 11)
- [WV-D1-14]Other per se exemptions (Sch D Part 1 Line 14)
Totals Nefin calculates
- [WV-1A] Sales sourced to WV, gross amount (Line 1, Col A)Sum of the net amounts in [WV-1C] + [WV-D1-1] + [WV-D1-11] + [WV-D1-14]
- [WV-1E] Sales tax due 6% (Line 1, Col E, municipal excluded)Net amount × 6%, from [WV-1C]
Use Tax Book
West Virginia - CST-200CU
- [WV-2C]Purchases for use in WV, taxable amount (Line 2, Col C)
Totals Nefin calculates
- [WV-2E] Use tax due 6% (Line 2, Col E, municipal excluded)Net amount × 6%, from [WV-2C]
Frequently asked questions
What is the West Virginia sales tax rate?
The state rate is 6%. Counties, cities and districts may add local rates, which vary by address and are not part of these codes.
Which West Virginia sales tax codes does Nefin set up?
4 sales codes from the CST-200CU, for example WV-1C (WV taxable sales 6% (CST-200CU Line 1, Column C)), WV-D1-1 (WV sales with exemption certificate, incl. resale (Sch D Part 1 Line 1)), WV-D1-11 (WV excluded professional services (Sch D Part 1 Line 11)).
How does Nefin handle West Virginia use tax?
Book a purchase on which the vendor charged no West Virginia tax under WV-2C (WV purchases for use in WV, taxable (CST-200CU Line 2, Column C)). The bill stays at the price you paid, and the use tax book works out the tax you owe at 6%.
Are these West Virginia codes official?
They are a starting point. Each code follows a line of the CST-200CU, but check them against your return before you file, and edit them in Settings, VAT rates.