The West Virginia sales tax nexus changed after the South Dakota v. Wayfair, Inc. decision. Effective January 1, 2019, remote sellers that have no physical presence in the state must now register, collect and remit sales and use taxes in West Virginia should they meet the threshold or transaction amount. In addition to the remote seller requirement, West Virginia further enacted requirements for marketplace facilitators effective July 1, 2019. Marketplace facilitators without physical presence are also now required to register, collect and remit West Virginia sales tax should they meet the requirements for economic nexus. We have outlined several of the major points in West Virginia’s requirements below.
Source: SOVOS
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