Easily navigate through all 47 sets of unique Nexus laws.

The Complete State-by-State Nexus Guide

West Virginia

Physical Nexus in West Virginia

A business is considered to have physical nexus if …

  • It has a retail store in the state
  • It has a warehouse in the state
  • It houses inventory or stores property for sale in the state
  • Traveling salespeople or representatives are regularly present in the state

A business may be considered to have physical nexus if …

  • Representatives attend a trade show in the state for the purpose of taking orders or making sales

Not sure? Call Peisner Johnson at 800.940.9433

Economic Nexus in West Virginia

A business is considered to have economic nexus in West Virginia if it made $100,000 or more in sales OR 200 transactions in the preceding or current calendar year.

What’s included?

  • Gross sales of tangible personal property in the state
  • Gross sales of services in the state
  • Exempt sales
  • Exempt services