Streamlined Sales and Use Tax
What is the Streamlined Sales and Use Tax Agreement?
The Streamlined Sales and Use Tax Agreement became effective October 1, 2005. This agreement is a multi-state simplification of varying sales and use tax laws. The agreement is the joint effort of 44 states, the District of Columbia, local governments along with members of the business community to develop measures to design and implement a system that simplifies the collection and remittance of sales and use tax between retailers and states.
Sellers who volunteer to collect and pay sales and/or use tax in the member states, may be eligible for
Who should take advantage of an Amnesty program?
File your West Virginia Sales and Use Tax Return On-line
As of May 15, 2008, if you are filing this tax electronically, it must be filed through the
You may also print a paper copy of the
Consumer's Sales and Service Tax Return.
Information for Electronic Funds Transfer (EFT)
Register at the
website to file your West Virginia Sales and Use Tax on-line.
You can print the
application to register for West Virginia Sales and Use Tax Return on-line filing. The
application is for Electronic Funds Transfer, but it allows you to file this return on-line.
Current Online Matrix
August 1, 2014
August 8, 2014
October 29, 2013
August 1, 2013
August 30, 2013
October 12, 2012
August 1, 2012
September 1, 2011 - Revised 09/01/2011
August 1, 2011
August 1, 2010
October 9, 2009
September 24, 2009
August 1, 2009
July 6, 2009
June 16, 2009
May 2008 - Updated 03/23/2009; Amended 10/28/2008; Revised 05/07/2008
West Virginia’s Petition for Membership in the Streamlined Sales and Use Tax Agreement and West Virginia's Certificate of Compliance were posted to the West Virginia State Tax Department's website as of May 6, 2005, and were filed with the Co-Chairs of the Streamlined Sales Tax Implementing States on April 29, 2005. West Virginia became a full member of the Streamlined Sales and Use Tax Agreement after having met all of the requirements for membership.
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