Sales Tax in Vienna, West Virginia in 2025

We'll walk you through how the sales tax rate is determined for Vienna and address some common questions you may have. We'll also cover how to collect, audit, and remit sales tax in Vienna.

Plus, we’ll share the best solution that will ensure you are always compliant across the entire sales tax lifecycle.

Disclaimer: Our sales tax data is updated on a quarterly basis.

Vienna Sales Tax Rate 2025

Vienna is located in Wood County in West Virginia, United States, and has a sales tax rate of 7.00%. This includes local and state sales tax rates.

Here is the breakdown of Vienna sales tax:

Tax Jurisdiction	Sales Tax Rate
State Tax	6.00%
City Tax	0% - 1.00%
County Tax	0%
Special Tax	0%
Combined Rate	6.00 - 7.00%

Sales Tax Rates in Vienna by Zip Codes and Districts

Let’s see the sales tax rates in Vienna broken down by zip codes and districts:

District	Zip Codes	Combined Sales Tax Rate
Wood County	26105	6.00 - 7.00%

How West Virginia Sales Tax Works

Your business must collect sales tax if you’ve established sales tax nexus in West Virginia. Nexus can be established through physical presence (such as an office, store, or employees) or by meeting economic thresholds. All goods and services are presumed to be taxable unless there is a specific exemption. Certain organizations are exempt, like churches and some non-profits.

Do I Have to Collect West Virginia Sales Tax from Customers?

Yes, if your business has a physical presence in West Virginia or meets the economic nexus standard, you must collect sales tax from customers at the point of sale. West Virginia does allow retailers to absorb the sales tax instead, but they must state the item’s value and the tax they’re paying, and then pay the full sales tax on that sale.

What Creates Sales Tax Nexus in West Virginia?

Physical nexus in West Virginia is established if you have a store location, warehouse inventory, employees, or sales at trade shows and events in the state. Out-of-state companies can trigger economic nexus and should register once they have $100,000 in sales or have over 200 transactions in the current or preceding calendar year. You create a sales tax obligation whenever you establish either type of nexus in the state.

How to Collect West Virginia Sales Tax

If you hit a nexus threshold, you’ll register your business with the West Virginia State Tax Department and start collecting sales tax. The most common way is to add 6% or 7% at the point of sale. West Virginia uses destination-based sourcing, so tax is calculated based on the buyer’s location, not the seller’s. If you sell in multiple municipalities, you may need to add the local tax for some but not others.

Should You Collect Sales Tax on Shipping Charges in West Virginia? 

Shipping and handling charges are generally taxable if the items being shipped are taxable. West Virginia considers shipping a service when a customer pays for it.

West Virginia Marketplace Facilitator Requirements

Marketplace facilitators, like Amazon, are required to register with the WV State Tax Department, collect sales tax on all facilitated sales, and remit directly to the state. This applies whether a marketplace strictly facilitates sales by others or also sells its own products. Third-party sellers on those platforms are not required to remit tax. 

West Virginia Tax Collection Best Practices

Here are a few things to keep in mind if your business has activity in West Virginia:

• Keep detailed records for your return and to be prepared for an audit, including evidence of exempt sales or customers with direct pay certificates.
• Confirm rates in each West Virginia municipality where you sell.

Consider using a sales tax automation platform to simplify compliance and automatically monitor nexus thresholds.

What Products Are Taxable in West Virginia?

A wide range of products is taxable in West Virginia, but there are some nuances around SaaS products. Let’s cover a few common types of goods and services.

Are Groceries Taxable in West Virginia? 

Groceries are exempt from sales tax in West Virginia, but prepared food is subject to tax. Anything bought with food stamps is also exempt.

Is Clothing Taxable in West Virginia? 

Yes, clothing is taxable in West Virginia unless the purchaser provided an exemption or direct pay certificate.

Are Digital Products Taxable in West Virginia?

No, most digital products are not taxable in West Virginia. However, streaming services are subject to taxation in the state.

Is Software-as-a-Service (SaaS) Taxable in West Virginia?

SaaS subscriptions are generally taxable in West Virginia. The state’s tax code has a specific exemption for data processing services, but the state’s definition of electronic data processing only includes services that directly manipulate raw customer data. 

The exemption doesn’t include software that provides information for business decisions, and most SaaS products fall into this category. For example, a payroll data processing service could be exempt, while an accounting software subscription wouldn’t be.

Are Services Taxable in West Virginia? 

Some personal services that benefit the customer’s physical person are exempt, like services from massage therapists and nail salon technicians. Professional services, such as architectural and engineering services, are also exempt. 

Taxable services include activities such as construction, repair, cleaning, recreation, and fitness (excluding personalized fitness services).

Tax-Exempt Items

Some items are exempt from sales tax, including sales to organizations that provide an exemption certificate, like churches and government agencies. Other exemptions include:

• Organizations with a direct pay permit
• Some personal services like a barber, manicurist, or masseuse
• Some professional services like a doctor, lawyer, or engineer
• Prescription medications
• Unprepared foods
• Food stamp purchases
• Fundraising sales by churches and some other nonprofit organizations

How to Register for a West Virginia Sales Tax Permit

Any business with gainful activity in West Virginia has to register with the state’s tax department for a certificate.

Registration Process

You can start a registration at the West Virginia One Stop Business Portal. Follow the instructions and provide documentation to support your business’s type and activities. The state will determine the types of taxes that apply and assign your business an ID number for each (such as sales tax, use tax, corporate income tax, etc.). You can then use the ID numbers to file and pay taxes online.

Special Permit Requirements

Certain types of businesses, like manufacturing and communication,s can apply for a direct pay permit, which allows them to pay sales tax directly to the state and municipalities, skipping sales tax at the point of sale. This can help large businesses consolidate finances and pay sales tax a bit later. The vendor doesn’t collect tax when selling to a business with a direct pay permit.

Wholesalers and retailers register in the same manner as other businesses, but they may be eligible for certain exemptions. Wholesalers may be entirely exempt if all sales are to other resale businesses; however, they must file a zero return with Schedule D to demonstrate this exemption. 

Retailers may have a mix of taxable and exempt sales, which they can report on Schedule D. Additionally, retailers can record municipal taxes for different areas on Schedule M of their tax returns.

West Virginia Sales Tax: Conclusion

Maintaining compliant business activity in West Virginia requires you to track nexus thresholds, register with the state, pay attention to municipal taxes, track deadlines depending on your tax liability, and remit the correct amount on time. 

If you’re a remote seller with customers in the state, it’s a good idea to work with a sales tax service that offers automated threshold tracking with expert guidance as your business grows. Then you can be sure to meet West Virginia’s regulations, along with sales tax regulations of any other state you operate in.

Get Started With Zamp Today

Zamp’s managed sales tax solution combines advanced automation with expert oversight, handling every aspect of West Virginia compliance so you can focus on your core operations. From rate calculations to filing and remittance, we ensure accuracy and timeliness while you maintain complete peace of mind.

Ready to eliminate sales tax stress? Contact our team of compliance experts today and discover how we make West Virginia sales tax compliance effortless.