Taxes / State tax rules / West Virginia
Selling on eBay, Poshmark or Etsy from West Virginia: sales tax and 1099-K rules
On a marketplace sale to a West Virginia customer, a marketplace facilitator with $100,000 of West Virginia sales or 200 transactions in the current or prior calendar year collects West Virginia state and municipal sales and use taxes, acting as the agent of each marketplace seller whose sales go through it. The West Virginia Tax Division pages we checked say nothing about a separate West Virginia 1099-K rule.
General information, not tax advice. Check with a tax professional about your own situation.
Checked against the official pages listed below on .
West Virginia in short
- General sales tax:
- Yes, 6% state rate
- Marketplace facilitator law:
- Yes: W. Va. Code § 11-15A-6b (HB 2813, 2019), since Jul 1, 2019
- When a marketplace must collect:
- West Virginia sales on its own behalf or for marketplace sellers equal to or exceeding $100,000 in gross revenue, or 200 or more separate transactions, in the immediately preceding or current calendar year
- Form 1099-K:
- No state rule stated on the pages checked
Who collects the tax on a marketplace sale
A facilitator meeting the threshold collects and remits West Virginia sales and use taxes on all taxable sales it makes or facilitates for marketplace sellers to West Virginia purchasers, and is deemed the agent of each marketplace seller for those sales.
If you sell only through marketplaces
The statute treats the facilitator as the seller's agent for marketplace sales. The Tax Division pages read do not say whether a seller with only marketplace sales must register, and say a facilitator making only nontaxable West Virginia sales need not register.
Registration, resale certificates and what changes when you also sell direct have their own page: West Virginia: seller's permit and resale certificate rules.
The law: W. Va. Code § 11-15A-6b (HB 2813, 2019), effective .
"This section enacted in 2019 shall apply to sales by a marketplace facilitator, or referrer, made on and after July 1, 2019."
"a marketplace facilitator or referrer is deemed to be an agent of any marketplace seller making retail sales through the marketplace facilitator’s physical or electronic marketplace"
"Type 2 marketplace facilitators are required to collect West Virginia sales and use taxes on sales to West Virginia consumers facilitated on and after July 1, 2019."
Sources: West Virginia Code § 11-15A-6b, Collection of tax by marketplace facilitators and referrers; Marketplace Facilitators and West Virginia Sales and Use Tax; TSD-442, Marketplace Facilitators (December 2019).
West Virginia's sales tax
West Virginia's consumers sales and service tax is 6%, and municipalities levy their own sales and use taxes, which facilitators also collect. The Tax Division's sales tax page describes special districts whose excise tax replaces the 6% sales tax.
"This tax is in lieu of the 6% sales tax that would be imposed on sales and services provided within the district."
Sources: Sales and Use Tax; TSD-442, Marketplace Facilitators (December 2019).
Form 1099-K: West Virginia and the federal test
The Tax Division sales tax and marketplace pages and TSD-442 read for this page say nothing about a West Virginia Form 1099-K requirement.
The federal test, for comparison: the IRS says a payment app or online marketplace must send a Form 1099-K when payments for goods or services total over $20,000 in more than 200 transactions, and adds: "However, they may send you a Form 1099-K with lower amounts and/or transactions." (Understanding your Form 1099-K, reviewed ). The Instructions for Form 1099-K count both parts for the calendar year, through each platform separately, and say the box 1a gross amount is figured without adjustments for credits, discounts, fees, refunds or shipping, so a 1099-K figure is not the same as profit. More on the federal rule in Form 1099-K for resellers.
Sources: Marketplace Facilitators and West Virginia Sales and Use Tax; Sales and Use Tax.
Worked examples
State tax on a $40 marketplace sale to Charleston
At 6%, a $40.00 taxable item carries $2.40 of state sales tax, plus any municipal sales tax where it is delivered. The facilitator collects both.
Many small orders meet the 200-transaction test
A platform facilitates 260 sales into West Virginia in 2026 for $7,800 in total. That is under $100,000 but 200 or more separate transactions, so under § 11-15A-6b(e) it collects West Virginia tax; the dollar test and the transaction test are alternatives.
Edge cases and details
- The Tax Division splits facilitators into Type 1, which also sell their own goods as remote sellers, and Type 2, which only facilitate sales for third parties as merchant of record; both collect on sales made on and after July 1, 2019.
- A remote seller already registered with the Tax Division does not register a second time as a marketplace facilitator, the Division says.
- The Tax Commissioner may require a facilitator to provide information, such as documentation of sellers' marketplace sales, needed to enforce the sales tax, under § 11-15A-6b(d).
- A payment processor appointed by a merchant whose only marketplace role is handling payments is not a marketplace facilitator, TSD-442 says.
What to do
- Keep each marketplace's West Virginia sales reports, since the Tax Commissioner can ask facilitators for documentation of marketplace sellers' sales.
- If you also sell direct into West Virginia, count your own sales and transactions for the current and prior calendar year against the $100,000 and 200-transaction tests, and check with a tax professional.
- For registration questions, the Tax Division's marketplace page links its remote seller registration and Streamlined Sales Tax options.
Common questions
Do marketplaces collect West Virginia sales tax?
Yes, on sales made on and after July 1, 2019, when the facilitator has $100,000 of West Virginia sales or 200 transactions in the current or prior calendar year.
Is the 200-transaction test still part of West Virginia law?
Yes. W. Va. Code § 11-15A-6b(e)(2), read October 18, 2026, still includes 200 or more separate transactions as an alternative to $100,000.
Does West Virginia have its own 1099-K threshold?
The Tax Division pages we checked say nothing about a West Virginia 1099-K rule.
Related
- Every state on one table: sales tax, marketplace facilitator laws and 1099-K rules
- West Virginia: seller's permit and resale certificate rules
- Washington: sales tax and 1099-K rules
- Wisconsin: sales tax and 1099-K rules
- Form 1099-K for resellers: the federal test
- Do eBay's fees apply to the sales tax a buyer pays?
- Where each selling app keeps its sales report
General information, not tax advice
This page summarizes West Virginia's own published pages and statutes as read on , and the IRS's 1099-K pages. It doesn't say what you should file, register for or pay. Rules depend on your situation and change: check with a tax professional, or with the state's revenue department.
Sources
Official pages this page is built from, with the day each was read.
- West Virginia Legislature: West Virginia Code § 11-15A-6b, Collection of tax by marketplace facilitators and referrers; read . Duty to collect, agency, records, $100,000 or 200-transaction test, July 1, 2019.
- West Virginia Tax Division: Marketplace Facilitators and West Virginia Sales and Use Tax; read . Type 1 and Type 2 facilitators, registration, nontaxable-only facilitators.
- West Virginia Tax Division: TSD-442, Marketplace Facilitators (December 2019); read . Definition, payment processor exclusion, taxes covered including municipal.
- West Virginia Tax Division: Sales and Use Tax; read . 6% sales tax referenced; special districts.
- IRS: Understanding your Form 1099-K, reviewed . The federal 1099-K test.
- IRS: Instructions for Form 1099-K, reviewed . Both parts of the federal test counted for the calendar year.
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