So you have sales tax nexus in West Virginia and you’ve made a sales to a customer there. Should you charge sales tax on the shipping charges you charge to your customer? Let’s take a look.
Is Shipping Taxable in West Virginia?
Let’s take a look at what the West Virginia Department of Revenue has to say about sales tax on shipping:
While this can be a little tricky to find, you can find it in West Virginia Sales Tax Regulation 110-15-2.35.2. In layperson’s terms, this means that delivery charges are considers a part of the final sale and thus are taxable.
Summary of West Virginia Shipping Taxability
West Virginia is fairly cut and dried. If you charge sales tax on an item you should also charge sales tax on any shipping charges you charge to your customer.
On the other hand, if the items you are shipping are not taxable, you generally do not need to charge sales tax on the item(s) you are shipping. Though West Virginia doesn’t specify, in most cases if you are shipping a mix of taxable and non-taxable items, only charge sales tax on the portion of the shipping charges that cover the taxable items.
Do you have questions or comments about shipping taxability in West Virginia? Ask away in our Sales Tax for eCommerce Sellers Facebook group.