September 23, 2021
West Virginia State Tax Department has issued a statement that broadcasting services, such as internet media or online streaming, has become subject to West Virginia`s sales tax. Therefore, as of August 2, 2021 sale of broadcasting services has to be taxed at a rate of 6% (State sales tax) plus up to 1% (Local sales tax). However, rentals and similar non-permanent use of digital audiovisual works are not subject to this tax.
Streaming services providers which don’t have nexus in West Virginia have to register, start collecting and remitting state and Local sales taxes once their gross revenue in West Virginia exceeds $ 100,000 or once they execute more than 200 transactions in the preceding or current calendar year.
If you have any questions about Sales Tax in West Virginia or any other U.S. state, be sure to contact 1stopVAT professionals.