Filing your West Virginia sales tax return is simple with the state’s online system. You can file and pay directly through the MyTaxes WV website, as long as your business is registered to collect and remit sales tax.
This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with West Virginia’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in West Virginia:
- West Virginia Business Registration Certificate (Sales Tax Permit) – You’re required to have a West Virginia Business Registration Certificate to file your sales tax return. Once your registration with the West Virginia Department of Revenue (WVDOR) is approved, you should receive an authorization code or other required credentials to set up your West Virginia MyTaxes account.In your account, you should see a digital copy of your Business Registration Certificate. After 7 to 10 business days, you should receive a copy of the Certificate at your mailing address.
- MyTaxes Account Log-in Details – The primary way to file your West Virginia sales tax return online is by logging onto your MyTaxes account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period. You’ll need this data to determine how much sales tax you owe and must pay for the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions. Generally, this is required to report Use Tax, which is due when sales tax was not paid at the time of purchase.
- Local Sales Tax Report – West Virginia requires businesses to file a local sales tax report as well. This means you must list all your sales in each city, county, or other local jurisdiction in West Virginia. This is typically done by completing Schedule M (Municipal Tax Schedule) of the combined sales and use tax return.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. To find out your designated schedule, you can check your Business Registration Certificate document. You can also log in to your MyTaxes account to find out your designated schedule.
Step-by-Step: How to File West Virginia Sales Tax Online
Step 1. Go to the state sales tax portal website – MyTaxes WV Step 2. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable. Step 3. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 4. Click “File, Amend or View Returns”
Step 5. Click “File Now” adjacent to the period you are filing a return for.
Step 6. Enter Gross Sales amount in Line 1 (A), Other fields will auto-compute/populate, then click Next.
Step 7. Review balances, and then click “Submit”
Step 8. Enter your password to confirm, then click “OK
Step 9. Click the “Proceed to Pay” button
Step 10. Enter your bank information and then schedule the payment date. After that, you may then click “Submit.”
Step 11. Enter your password, then click “OK” to confirm the payment.
Step 12. Lastly, you must keep a copy of the return and/or payment confirmation for your records. This serves as proof of successful submission.
Step 13. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: You can always click on “Save and Submit Later” to avoid losing your progress. This tip is useful in case the filing process is interrupted by internet issues, website downtime, or other disruptions.
Due Dates
In West Virginia, your filing schedule is determined upon registering for your Business Registration Certificate. Generally, taxpayers are set with a monthly filing schedule. However, eligible taxpayers may shift to an annual or quarterly filing schedule. Refer to the table below for guidance, or check West Virginia’s Tax Calendar page.| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | Monthly sales tax collections are more than $250 | Monthly | 20th day of the month following the reporting period |
| Quarterly | Monthly sales tax collections are between $50 and $249 |
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| Annual | Monthly sales tax collection is $50 or less | January 1 – December 31 | January 1 |
Timely Filing Discount
Some states give businesses a discount for collecting, filing, and remitting sales tax on time. However, West Virginia currently does not allow a timely filing discount or vendor compensation for sales tax. Therefore, the state requires taxpayers to remit the full amount of sales tax collected.Filing Amended Returns
In case you need to correct a previously submitted return, you can use West Virginia’s MyTaxes website. By logging in to your account, you can select the “Amend” feature. You may find this option by following the same step-by-step instructions on how to file your return. Meanwhile, for paper returns, you must download and fill up the West Virginia Sales and Use Tax Return Form. To indicate the purpose of your return, don’t forget to mark the checkbox that states “Amended.”Refunds
In case you overpaid your sales tax return, West Virginia allows you to claim credit on overpayments. This rule is stated under WV Code §11-10-14. The credit may be used for future tax liabilities or to cover other balances. To claim your credit, the standard procedure for a vendor is to file an amended return using MyTaxes website. In general, this applies to instances wherein a computational error occurred. You must indicate in the appropriate fields that you are claiming a credit or refund due to overpayment from your previous return. The State Tax Department will then review the amended return and either issue a refund or apply the overpayment as a credit to a future tax liability.Filing Zero Returns in West Virginia
You must file a sales tax return even if you have no sales tax to report and pay. To file a zero return using the MyTaxes website, enter “0” in the sales fields. After that, the return will calculate the total due as zero. For paper returns, you must leave the sales and tax lines blank, and then enter a “0” (zero) on the line for the total amount due.Other Filing Methods in West Virginia
If you’re having difficulties filing your West Virginia sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Mail – Download and fill out the West Virginia Sales and Use Tax Return Form (Form CST-200CU). You can find this form on the West Virginia Tax Division website. After completing the document, mail it to the official processing address for returns with payment: WEST VIRGINIA STATE TAX DEPARTMENT, P.O. Box 3694, Charleston, WV 25336-3694For returns filed with a credit or requesting a refund (no payment enclosed), use the following address:WEST VIRGINIA STATE TAX DIVISION, P.O. Box 1071, Charleston, WV 25324-1071In case you need additional guidance, you may refer to the state’s official instructions on how to complete the paper form.