West Virginia Sales Tax Payment and Reporting Rules

Reporting period:

• Generally: Monthly, by 15th day of the month.
• Other: Quarterly, if monthly tax is $250 or less; annually (due within 30 days of the end of the tax year), if previous annual tax liability was no more than $600.
• Administration:
  Department of Revenue
  Taxpayer Services
  P.O. Box 3784
  Charleston, WV 25327-3784
  Phone: 304-558-3333; 800-982-8297