Questions & Answers

What is use tax?

Use tax is due on all taxable purchases of personal property or services when West Virginia sales tax isn't paid. It's only due, however, if the item is purchased for use, storage, or consumption in West Virginia.

You may owe use tax if you haven't paid the West Virginia sales tax on purchases delivered into West Virginia from out-of-state, internet purchases, magazine subscriptions, mail-order purchases, telephone purchases (out-of-state), TV shopping networks, and other purchases of taxable items. West Virginia law requires that if sales tax isn't collected by the seller on any taxable sale, the purchaser must pay the tax directly to the state.

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