WEST VIRGINIA STATE TAX DEPARTMENT

W  V

Information & Instructions for

Business

Registration

COVER PHOTO: CHARLESTON, WV. PHOTOGRAPH BY MATT MURPHY

BOOKLET VERSION 2019V1

TABLE OF CONTENTS

Before You Begin To Do Business In West Virginia ............................................. 1

Secretary of State Business Organization Filing .................................................... 1

Registration Procedures for Businesses .................................................................. 2

Your Responsibilities as a West Virginia Taxpayer ............................................... 9

Other Registration Requirements ......................................................................... 10

Update Your Registration and Reissue a License ................................................. 12

Close Your Registration and Other Tax Accounts .............................................. 13

–1–

BEFORE YOU BEGIN TO DO BUSINESS IN WEST VIRGINIA

When starting a business, you will need to decide how the business is owned

and operated; who will be liable for the debts and obligations of the business;

who will have a right to the assets of the business; and tax status. The Small

Business Development Center, a division of the West Virginia Development

Office, will provide managerial and technical assistance, financing and loan

packaging information, education and training in a variety of areas.

Telephone: (304) 558-2960

Toll free: 1-888-WVA-SBDC (1-888-982-7232)

Website: www.wvsbdc.org

You may register with all necessary agencies at the same time if you register

online at www.business4wv.com. If you choose not to register online,

follow the three steps below.

1: ORGANIZATION

For a sole proprietorship, a general partnership, or an out of state company

registering for a ‘withholding only’ account, go to step 2. For a corporation,

association, limited liability company, limited partnership or limited liability

partnership, you must first file organization papers with the Secretary

of State whether you are based inside or outside of the State. Your other

registration and licensing applications will not be processed until this step

is completed.

2: REGISTRATION

Every person or company intending to do business in this State, including

every individual who is self-employed or hires employees, must obtain

a business registration certificate from the West Virginia State Tax

Department.

Every person or company (with very few exceptions) with employees in

this State must file for Unemployment Compensation coverage, and obtain

Workers’ Compensation Insurance coverage.

IMPORTANT - West Virginia employers are now required by law to obtain

Workers’ Compensation insurance coverage for their employees from a

private insurance company.

After reviewing this booklet, COMPLETE AND SIGN the BUS-APP and

mail all pages intact to the West Virginia State Tax Department, Office of

Business Registration. If you prefer, you may visit one of the offices listed

on the last page to register your business.

3: LICENSING

Many businesses perform work that is regulated. The work you do may

require one or more special licenses or permits. If you indicate on the

tax registration form that you are doing construction related work, the

Contractor’s Licensing Board will send you an application form.

Many other licenses are listed in the section describing various business

activity. Review the list carefully to determine if you need licenses or

permits for the type of business you will operate. If you have questions, call

the agency most likely to handle that service to inquire.

SECRETARY OF STATE BUSINESS ORGANIZATION FILING

You are not required to file with the Secretary of State if you are starting

a sole proprietorship, a general partnership or if you are registering a

‘withholding only’ account.

You must first get your business officially organized by filing with the

Secretary of State if you are forming one of the types of businesses listed

in the chart below. The chart also lists the necessary documents which must

be filed for both West Virginia based companies and out-of-state companies

wanting to conduct business within the State. Other agencies will not

process your application for registration until registration with the

Secretary of State has been completed and a control number has been

obtained.

To obtain forms or information please contact the Secretary of State’s

Office by visiting their web site at www.sos.wv.gov, or by calling

304-558-8000 or by coming to the Secretary of State’s Office at 1900

Kanawha Blvd., Room W-151 on the first floor of the main Capitol

building.

Obtain the correct form to organize the business, or have your

attorney or accountant prepare the filings.

TYPE OF

BUSINESS

SECRETARY OF STATE

FILING REQUIRED FOR NEW

WEST VIRGINIA-BASED COMPANY

SECRETARY OF STATE FILING REQUIRED FOR

OUT-OF-STATE COMPANY

OTHER REQUIREMENTS

FORM NAME FORM NAME

For-Profit

Corporation CD-1 Articles of Incorporation CF-1

Application for Certificate of Authority; Home

state good-standing certificate

Non-Profit

Corporation CD-1np Same as above CF-1 Same as above

Obtain IRS 501(c) status

before applying for business

registration certificate

Limited Liability

Company LLD-1 Articles of Organization LLF-1 Application for Certificate of Authority

For ABCC License, business

must be registered as an

association, corporation or

LLCAssociation AS-1 Articles of Association Articles of Association

Limited

Partnership LP-1

Certificate of Limited

Partnership LP-2

Statement of Registration for Limited

Partnership; Home state certificate of existence

Limited Liability

Partnership LLP-1 Statement of Registration LLP-1

Statement of Registration Home state certificate

of existence

Business Trust

Agreement and statement agreeing to be

governed by law governing corporations Same as in-state; Home state certificate of existence

2 — West Virginia Business Registration Information and Instructions tax.wv.gov

REGISTRATION PROCEDURES FOR BUSINESSES

Persons or corporations intending to do business in West Virginia

must first apply for a Business Registration Certificate. A separate

certificate is required for each fixed business location from which

property or services are offered for sale or lease or at which customer

accounts may be opened, closed or serviced.

If the business has employees, the State Identification Number will be

based on the Federal Employer Identification Number (FEIN), which

is assigned by the Internal Revenue Service. If the business is a sole

proprietorship with no employees, the individual’s Social Security

number will serve as the basis for the State Identification number.

To request the SS-4 forms to obtain a taxpayer identification number

from the Internal Revenue Service, call 1-800-829-4933. You may

apply for your FEIN by mail or by calling the 800 number above or by

visiting the website www.irs.gov. When the application is processed,

the West Virginia State Tax Department will also assign account

identification numbers for each applicable tax for which the taxpayer

is responsible and issue a Business Registration Certificate.

The Business Registration Certificate is a permit to conduct business

in the State and must be displayed at all times at the place of business.

Contractors must also have a copy of their Business Registration

Certificate available at each of their construction sites until the work

at that site is completed.

WHO IS REQUIRED TO REGISTER?

Any person who is engaging in any business activity in the state

of West Virginia must register with the West Virginia State Tax

Department before commencing business activities in State. This

includes, but is not limited to, any individual, firm, partnership,

joint venture, association, corporation, estate, trust, business trust,

receiver, syndicate, club, society or other group or combination acting

as unit, body politic or political subdivision. Churches and nonprofit

organizations are not considered to be “businesses” or engaged in

business or subject to any other tax laws by the mere completion of

the Application For Business Registration.

WHAT IS CONSIDERED BUSINESS ACTIVITY?

Business activity is all purposeful revenue-generating activity engaged

in or caused to be engaged in with the object of gain or economic

benefit, either direct or indirect. This also includes all activities of this

State and its political subdivisions which involve the sale of tangible

personal property or the rendering of a service when such service

activities compete with or may compete with the activities of another

person.

ARE ALL BUSINESSES REQUIRED TO OBTAIN

A WEST VIRGINIA BUSINESS REGISTRATION

CERTIFICATE?

No. Persons engaged in the following activities are not required to

1. Judicial sales directed by law or court order.

2. Sales for delinquent taxes of real or personal property.

3. The conduct of a charitable bingo licensed under West Virginia

Code § 47-20 or charitable raffle licensed under West Virginia

Code § 47-21.

4. The conduct of a horse or dog race meeting by any racing

association licensed under West Virginia Code § 19-23.

5. The operation or maintenance of the parimutuel system of wagering

during the conduct of a licensed horse or dog race meeting.

6. The sale of any commodity during the conduct of a licensed horse

or dog race meeting.

7. The services of owners, trainers or jockeys which are essential to

the effective conduct of a licensed horse or dog race meeting.

8. Occasional or casual sales of property or services by persons not

engaged in a business activity.

Additionally, any person engaging in a business activity who:

1. Is not required by law to collect any tax or withhold a tax; and

2. Does not claim exemption from payment of the West Virginia

Consumers Sales and Service Tax or Use Tax; and

3. Had a gross income from business activity of $4,000.00 dollars

or less from operations in all states during the income tax year

most recently completed is also not required to obtain a Business

Registration Certificate.

In order to claim this exemption from registration, all three

conditions must be met.

MUST EVERYONE PAY THE $30.00 BUSINESS

REGISTRATION FEE?

No. Any person who is engaging in any business activity in this state

is required to obtain a Business Registration Certificate, but is not

required to pay the $30.00 Business Registration Fee if they meet one

of the following conditions.

1. A non-profit organization which qualifies, or would qualify, for

exemption from federal income taxes under section 501 of the

Internal Revenue Code of 1986, as amended.

2. This State, or a political subdivision thereof, selling tangible

personal property, admissions or services when those activities

compete with or may compete with the activities of another person.

3. The United States, or any agency or instrumentality thereof, which

is exempt from taxation by the states.

4. A person engaged in the business of agriculture or farming.

5. An out-of-state company that does not have nexus in West Virginia

and employs a West Virginia resident. Complete the BUS-APP as

a “Withholding Only” registration.

6. A West Virginia private household employing domestic help.

Complete the BUS-APP as a “Withholding Only” registration.

All registrants applying for reinstatement of a revoked business

registration certificate must file a new registration application and pay

a $100.00 penalty.

tax.wv.gov West Virginia Business Registration Information and Instructions— 3

HOW DO I REGISTER?

To register with the West Virginia State Tax Department, you must

complete the Application for Registration Certificate (Form WV/

BUS-APP) in this booklet and return to:

West Virginia State Tax Department

PO Box 2666

Charleston, West Virginia 25330-2666

You may register with all agencies online at www.business4wv.com.

Out-of-state sellers who have no physical presence in West Virginia

and no activity in West Virginia other than making other than making

sales over the Internet, by telephone, or mail order are considered

remote sellers and may use a simplified Remote Seller Registration

on mytaxes.wvtax.gov.

WHAT HAPPENS AFTER I HAVE COMPLETED

THE APPLICATION AND MAILED IT TO THE

WEST VIRGINIA STATE TAX DEPARTMENT?

Upon receipt of your Application for Registration Certificate, we

will determine what tax forms you should receive by reviewing the

application. For each tax you are responsible for, an account ID number

will be assigned. Once your application is processed, you will receive

your West Virginia Business Registration Certificate. A list of West

Virginia tax accounts and their identification numbers will be provided.

Tax returns will be mailed prior to their due dates. After your business is

registered, you may choose to file and pay online at mytaxes.wvtax.gov.

See back of booklet for more information about MyTaxes.

WHAT DO I DO WITH THE WEST VIRGINIA

BUSINESS REGISTRATION CERTIFICATE?

The Business Registration Certificate must be posted conspicuously in

the place where you are conducting business.

Businesses that sell tangible personal property or services from or out of

one or more vehicles, must carry a copy of their Business Registration

Certificate in each vehicle and publicly display it while business is

conducted from or out of the vehicle.

Any person engaging in any contracting business or activity must

have a copy of their Business Registration Certificate available at each

construction site in West Virginia until their work is complete at that

site.

HOW LONG IS MY BUSINESS REGISTRATION

CERTIFICATE VALID?

The Business Registration Certificate shall be permanent. For businesses

registering after July 1, 2010 the Business Registration Certificate shall

be valid until cessation of the business or until it is suspended, revoked

or cancelled by the Tax Commissioner.

REVOCATION OR SUSPENSION OF CERTIFICATE

The Tax Commissioner may cancel or suspend a business registration

certificate at any time if:

1. The registrant filed an application for a business registration

certificate that was false or fraudulent.

2. The registrant willfully refused or neglected to file a tax return for

any tax imposed.

3. The registrant willfully refused or neglected to pay any tax,

additions to tax, penalties or interest when they became due and

payable.

4. The registrant neglected to pay the Tax Commissioner on or before

it’s due date any tax imposed which the registrant collects and

holds in trust for the State of West Virginia.

5. The registrant abused the privilege of claiming an exemption from

payment of the consumers sales and service tax and use tax on

some or all of its purchases for use in business; failed to timely

pay purchasers use tax on taxable purchases; or failed to either pay

the tax or provide a vendor with a properly executed exemption

certificate or direct pay permit number.

6. The registrant failed to pay delinquent personal property tax to the

County Sheriff where their business is located.

7. It has been determined by the Tax Commissioner the registrant is

an ‘alter ego’ of a business that has previously been subject of a

lawful refusal to issue, revocation, suspension or refusal to renew.

A business is presumed to be an ‘alter ego’ if:

1. More than twenty percent of the assets have been transferred from

another business or more than twenty percent of the assets were to

have been used to secure the debts of the other business.

2. Ownership of the business is so configured that IRS Code Section

267 or 318 would apply to cause ownership of the businesses to be

attributed to the same person or entity.

3. Substantial control of the business is held or retained by the same

person or entity.

A revoked Business Registration Certificate may be reinstated upon

payment of all outstanding delinquencies or by entering into an

approved payment plan. There will be a $100.00 penalty imposed for

reinstatement and a $30.00 registration fee of a revoked certificate if

applicable.

WHAT IF I DON’T OBTAIN A BUSINESS

REGISTRATION CERTIFICATE BEFORE

COMMENCING BUSINESS?

Engaging in business within the State of West Virginia, without

obtaining a Business Registration Certificate when required by law, is

a serious offense and could subject you to penalties of up to $100.00

a day for each day you continue to operate your business without a

license.

WHAT IF I ANTICIPATE DOING BUSINESS IN

WEST VIRGINIA FROM OUTSIDE OF THE STATE

AND AM UNSURE OF MY TAX LIABILITY TO

WEST VIRGINIA?

Visit our website www.tax.wv.gov to download the WV/NEXUS

(nexus questionnaire). Complete the questionnaire and Application

for Registration Certificate and mail in the envelope provided in this

booklet.

The filing of an application for Registration Certificate and payment

of the registration fee may not be construed by the Tax Commissioner

or the Courts of this State as consent, submission or admission by the

registrant to the general taxing jurisdiction of this State. Any liability

for such other taxes imposed by this State shall depend upon the

relevant facts in each case and the relevant law.

4 — West Virginia Business Registration Information and Instructions tax.wv.gov

PART 1

SECTION A

REASON FOR SUBMITTING THIS APPLICATION

Select one of the three options. This form is only for NEW business

licenses. If you need to make a change to an existing Business

Registration Certificate, you will need to use the BUS-RBL.

NEW BUSINESS

Check this option if this is the first time this business has been registered

with the West Virginia State Tax department for any location.

EXISTING BUSINESS OPENING NEW LOCATION

Check this option if you already have one or more active business

licenses issued by the West Virginia State Tax Department for at least

one location but are opening an additional business location. Do not use

the BUS-APP form if your existing business is changing locations. Use

the BUS-RBL to change locations for an already registered Business.

WITHHOLDING ONLY

Check this option if you are an out-of-state company that does not have

nexus in West Virginia and employs a West Virginia resident. This

option can also be used by a West Virginia private household employing

domestic help. You may leave section C of the BUS-APP blank.

EXAMPLES

Example 1: Black Bear’s Honey Company has a new. They are going to

open a store at 23 Cardinal Street, Maple, WV. They complete the BUS-

APP and check NEW BUSINESS.

Example 2: Black Bear’s Honey Company has done such good business

at the first location that they open a second location at 45 Golden

Delicious Avenue, Monarch, WV. The business uses the BUS-APP and

check EXISTING BUSINESS OPENING NEW LOCATION.

Example 3: Black Bear’s Honey Company closes the store at 123

Cardinal Street, Maple, WV moves to 987 Rhododendron Road, Trout

WV. This business uses the BUS-RBL to get a business licenses

reissued with the new information.

Example 4: Megalonyx Inc has a location in Maryland and has an

employee who lives in West Virginia. They do not make sales or provide

services into West Virginia. The withholding for their employee is the

only reason they are registering. They use the BUS-APP and check

WITHHOLDING ONLY.

SECTION B

BUSINESS IDENTIFICATION

LINE 1. LEGAL NAME OF ENTITY and

FEIN (SSN FOR SOLE PROPRIETOR)

This is required. Your application will not be processed without this.

Enter the business name.

If you have employees, enter your Federal Employer Identification

Number (FEIN). To request a SS-4 form to obtain a taxpayer

identification number from Internal Revenue Service, call 1-800-829-

4933 or visit website www.irs.gov.

If you are a sole owner with no employees, enter your social security number.

LINE 2. DBA

You may have one “Doing Business As” or “DBA” name printed on

your business license. Enter that name here.

If you have additional names you use similar to the DBA, you may add

them to your account as “trade names” by including the Schedule DBA

with your BUS-APP. These will not be printed on the Certificate.

LINE 3. PHYSICAL ADDRESS OF BUSINESS

This is required. Your application will not be processed without this.

Enter the street address of your business. You may not enter any address that

indicates a Post Office, Army Post Office, Fleet Post Office or Diplomatic

Post Office box address. For businesses registering a West Virginia

Location, please mark if you are within the city limits.

LINE 4. MAILING ADDRESS

If you need mail from the West Virginia State Tax Department to be sent

to an address that is different from the one listed in Line 3, please enter

that address here. Post Office and similar addresses are permitted for this.

LINE 5. EMAIL ADDRESS AND WEBSITE

You may provide an email address that we can log in our contact

information.

LINE 6. WILL YOU HAVE WEST VIRGINIA

EMPLOYEES?

If you have employees in West Virginia, you will need to withhold West

Virginia Income Tax. Complete 6A. and 6B.

If you do not have employees in West Virginia, continue to line 7.

LINE 7. DATE BEGINNING BUSINESS IN WV

Enter the date you will begin engaging in purposeful revenue generating

activity in West Virginia. This can include but is not limited to

• Providing services to someone in West Virginia

• Selling tangible personal property into West Virginia

• Making purchases for use in West Virginia.

This date will be used as the start date of your accounts. It may not be

more than 90 days in the future.

LINE 8. TAXABLE YEAR END FOR FEDERAL TAX PURPOSES

This information is used for Corporate or Pass Through Income Tax.

LINE 9. ESTIMATED ANNUAL GROSS INCOME

This information is used for Corporate or Pass Through Income Tax.

LINE 10. BUSINESS PHONE

Enter the number you prefer we call if an issue should arise that may

delay the processing of your business registration application.

SECTION C

BUSINESS ACTIVITY

LINE 11. DESCRIPTION OF BUSINESS ACTIVITY

In detail, explain what your business will do or is doing in West Virginia.

Are you selling a product? Are providing a service? Do you manufacture

something? Do you work in the entertainment industry?

LINE 12. NAICS CODES

The North American Industry Classification System (NAICS) is the

standard in classifying business establishments and their activity.

The Primary NAICS should constitute more than 50% of your receipts.

The secondary NAICS should be your next highest percentage.

Enter an additional NAICS if applicable.

Determine your NAICS by visiting https://www.census.gov/eos/www/

naics/ and enter a keyword that describes your business in the first

NAICS search field. You can also use Worksheet 1 on the next page.

tax.wv.gov West Virginia Business Registration Information and Instructions— 5

WORKSHEET 1 - COMMON 2017 NAICS IN WV

Decide which of the business sectors in column A best matches your business activity. Then read the descriptions in column B to find a more specific

match. Enter the corresponding number from Column C on the BUS-APP. If you cannot find a match, go to https://www.census.gov/eos/www/naics/

Agriculture,

Forestry, Fishing

and Hunting

Other Vegetable (not Potato), Melon Farming

111219

Nursery and Tree Production

111421

Hay Farming

111940

Beef Cattle Ranching and Farming

112111

Timber Tract Operations

113110

Logging

113310

Finfish Fishing

114111

Support Activities for Animal Production

115210

Mining

Natural Gas Extraction

211130

Bituminous Coal and Lignite Surface Mining

212111

Bituminous Coal Underground Mining

212112

Utilities

Electric Power Distribution

221122

Natural Gas Distribution

221210

Water Supply and Irrigation Systems

221310

Construction

New Single-Family Housing (not For-Sale Builders)

236115

Residential Remodelers

236118

Commercial and Institutional Building

236220

Highway, Street, and Bridge Construction

237310

Masonry Contractors

238140

Roofing Contractors

238160

Electrical Contractors , Other Wiring Installation

238210

Plumbing, Heating, and Air-Conditioning

238220

Painting and Wall Covering Contractors

238320

Manufacturing

Soft Drink Manufacturing

312111

Breweries

312120

Wineries

312130

Apparel Accessories and Other Apparel

315990

Sawmills

321113

Commercial Printing (not Screen or Books)

323111

Medicinal and Botanical Manufacturing

325411

Wholesale Trade

Motor Vehicle Supplies and New Parts

423120

Lumber, Plywood, Millwork, Wood Panel

423310

Medical, Dental, Hospital Equipment

423450

Industrial Machinery and Equipment

423830

Sporting and Recreational Goods and

Supplies

423910

Toy and Hobby Goods and Supplies

423920

Recyclable Material

423930

Jewelry, Watch, Precious Stone, Precious Metal

423940

General Line Grocery Merchant

424410

Petroleum and Petroleum Products

424720

Farm Supplies

424910

Tobacco and Tobacco Product

424940

Retail Trade

New Car Dealers

441110

Used Car Dealers

441120

Automotive Parts and Accessories Stores

441310

Furniture Stores

442110

Electronics Stores

443142

Hardware Stores

444130

Nursery, Garden Center, and Farm Supply

444220

Supermarkets, Grocery (not Convenience)

445110

Beer, Wine, and Liquor Stores

445310

Pharmacies and Drug Stores

446110

Baked Goods Stores

446191

Gasoline Stations with Convenience

447110

Women’s Clothing Stores

448120

Jewelry Stores

448310

Sporting Goods Stores

451110

Hobby, Toy, and Game Stores

451120

Book Stores

451211

Tobacco Stores

452991

Florists

453110

Gift, Novelty, and Souvenir Stores

453220

Pet and Pet Supplies Stores

453910

Manufactured (Mobile) Home Dealers

453930

Electronic Shopping, Mail-Order Houses

454110

Vending Machine Operators

454210

Transportation

and Warehousing

General Freight Trucking, Local

484110

General Freight Trucking, Long-Distance,

484121

Motor Vehicle Towing

488410

General Warehousing and Storage

493110

Information

Book Publishers

511130

Software Publishers

511210

Motion Picture and Video Production

512110

Wired Telecommunications Carriers

517311

Data Processing, Hosting, Related Services

518210

Internet Publishing, Broadcasting, Web Search

519130

Finance and

Insurance

Monetary Authorities-Central Bank

521110

Commercial Banking

522110

Securities Brokerage

523120

Insurance Agencies and Brokerages

524210

Open-End Investment Funds

525910

Real Estate

Lessors of Residential Buildings and Dwellings

531110

Lessors of Nonresidential

(except Miniwarehouses)

531120

Offices of Real Estate Agents and Brokers

531210

Residential Property Managers

531311

Rental and

Leasing

Truck, Utility Trailer, and RV (Recreational

Vehicle) Rental and Leasing

532120

Other Commercial and Industrial Machinery and

Equipment Rental and Leasing

532490

Professional,

Scientific,

and Technical

Services

Offices of Lawyers

541110

Offices of Certified Public Accountants

541211

Engineering Services

541330

Graphic Design Services

541430

Custom Computer Programming Services

541511

Computer Systems Design Services

541512

Administrative Management and General

Management Consulting Services

541611

Advertising Agencies

541810

Photography Studios, Portrait

541921

Management of

Companies

Offices of Other Holding Companies

551112

Corporate, Subsidiary, Regional Managing

551114

Administrative,

Support, Waste

Management,

Remediation

Services

Office Administrative Services

561110

Temporary Help Services

561320

Collection Agencies

561440

Security Systems Services (not Locksmiths)

561621

Janitorial Services

561720

Landscaping Services

561730

Educational

Services

Offices of Physicians (not Mental Health)

611111

Miscellaneous Schools and Instruction

611699

Educational Support Services

611710

Health Care and

Social Assistance

Offices of Dentists

621210

Offices of Physical, Occupational and Speech

Therapists, and Audiologists

621340

Child and Youth Services

621410

Home Health Care Services

621610

Child Day Care Services

624410

Arts,

Entertainment,

and Recreation

Sports Teams and Clubs

711211

Promoters of Performing Arts, Sports, and

Similar Events without Facilities

711320

Independent Artists, Writers, and Performers

711510

Casinos (except Casino Hotels)

713210

Other Amusement and Recreation Industries

713990

Other Gambling Industries

716290

Accommodation

and Food

Services

Hotels (except Casino Hotels) and Motels

721110

Mobile Food Services

722330

Drinking Places (Alcoholic Beverages)

722410

Full-Service Restaurants

722511

Other Services

(except Public

Administration)

General Automotive Repair 811111

Computer and Office Machine Repair 811212

Religious Organizations 811310

Beauty Salons

812112

Pet Care (except Veterinary) Services 812910

Civic and Social Organizations

813410

Business Associations

813910

Private households employing domestic personnel

814110

6 — West Virginia Business Registration Information and Instructions tax.wv.gov

LINE 13. GENERAL ACTIVITY

Read through the various categories of business activity and check

any that apply to your business. Some business activity will require

additional documentation or bonding. These are noted. If additional

documentation is required, your application could be delayed if you do

not submit it with your BUS-APP.

• SALES AND SERVICES - Check this if any of the following

apply:

» You make sales of tangible personal property.

» You provide services.

» You conduct Maintenance work.

This applies if your business is

» Conducted from a West Virginia location.

» Provided to customers in West Virginia.

• BEER – Your business brews, manufactures, imports, distributes,

or wholesales beer.

• WINE – Your business distributes, supplies, or directly ships wine

into West Virginia. Additionally, you must check this if you are a

farm winery.

• WINE/LIQUOR – You are a retailer who sells wine or liquor by

the bottle. This can include, but is not limited to, liquor stores,

wine shops, or supermarkets. If you are a club, bar, or restaurant,

instead mark the check box that indicates that is how you sell

alcohol.

If your business activity includes the sale of beer, wine, or liquor, we

will be sending you the Schedule ABC. You will need to have all

your required licensure from the West Virginia Alcohol Beverage

Control Administration to complete the State Tax Department’s

Schedule ABC. This is to report under which ABC licenses you are

conducting your business.

• CONSTRUCTION – Your business prepares sites for new

structures, erects buildings or engineering projects, makes

alterations or performs maintenance on existing structures. See

TSD 310 for further information.

• NON-RESIDENT CONTRACTOR – You are a person engaged in

contracting who does not have a bona fide place of business within

West Virginia and are not already registered in West Virginia for

tax purposes due to other on-going business activity. Contracting

includes such activity that would constitute capital improvements.

See TSD 310 for information on capital improvements. In addition

to registering with the State Tax Department, you will need to post

bond to meet your use tax liabilities and must file an itemized

letter listing equipment and materials brought into West

Virginia for use in your contracting activity. See TSD 330 for

further information.

• MANUFACTURING – Your business engages in the mechanical,

physical, or chemical transformation of materials, substances, or

components into new products. This includes the assembling of

component parts of manufactured products, except in activity that

would be considered construction. Generally, manufacturing occurs

in plants, factories, or mills using power driven machines such

as wood product, chemical, computer, or textile manufacturing.

However, it can also include products made by hand such as

bakeries and tailors.

• COLLECTION AGENCY – Your business primarily collects

payments for claims and remit payments collected to your clients.

You must complete the CAB-1 and be bonded to receive your

business license from the State Tax Department.

• SOFT DRINKS BOTTLER - Your business produces the soft

drinks, including sodas, juices, flavored milks, waters, powders,

and syrups.

• SOFT DRINKS WHOLESALER- Your business sells soft drinks

as a wholesaler.

• SOFT DRINKS CROWN MANUFACTURER- Your business

creates the container, cap, crown, or lid for soft drinks, containing

the West Virginia indicia. Additional bonding is required.

All Indicia will need to be submitted for approval. You will be

contacted by the Tax Department regarding this additional approval

following the processing of your BUS-APP.

• SOFT DRINKS RETAILER- Your business purchases soft drinks

from a bottler or a wholesaler. Indicate if the bottler or wholesaler

has already paid the excise tax (marked with excise tax paid) or not

(marked without excise tax paid)

• TELEMARKETING – Your business initiates or receives

communications to promote or sell a product or service. In

addition to the BUS-APP, you should submit the WV TLM

and a corporate surety bond. For more information, see the West

Virginia Telemarketing Act of 1998 or Legislative rule 119-301.

• EMPLOYMENT AGENCY – Your business lists employment

vacancies and refers or places applicants for employment. You will

need to include a letter from the Commissioner of Labor with your

BUS-APP.

• FIREWORKS – Your business sells sparklers and novelties. You

will additionally need to be licensed by the State Fire Marshal.

• MAKE CONSUMER or SUPERVISED LOANS – You will also

need to complete the BUS-CSL.

• DRUG PARAPHERNALIA – Your business sells drug-related

items marketed for use with a controlled substance. See West

Virginia Code §47-19-1 et seq. You will also need to complete

forms DRUG-1 and DRUG-2 .

• PRENEED CEMETERY – Your business operates a cemetery

company in West Virginia. You will need to include CEM-1 and

CEM-B with your BUS-APP.

• TRANSIENT VENDOR – You are a vendor from outside West

Virginia who transports and makes taxable sales of tangible

personal property and do not have a business location in the state.

You will need to include the TVL-1 and a $500 bond or certified

check with your BUS-APP. See TSD-317 for more information.

• OPERATE NATURAL GAS STORAGE - Your business utilizes

one or more gas storage reservoirs located within West Virginia.

• PROVIDE ELECTRIC POWER - Your business generates,

produces or sells electric power, such as coal, natural gas, hydro,

wind, solar, or other forms of electric power. This does not include

business that charge for power usage such as landlords or rental

agencies.

• PUBLIC UTILITIES – Your business provides public utilities

regulated by the Public Service Commission of West Virginia.

• SOLID WASTE – Your business performs the disposal of solid

waste at any solid waste disposal facility in West Virginia.

• OTHER SALES, SERVICE, OR MAINTENANCE NOT LISTED

– Your business sells a product, provides a service, or conducts

maintenance but does not fall into any of the categories already

listed. If you check this, the accuracy of your NAICS codes is even

more important as the NAICS codes will help us to identify what if

tax.wv.gov West Virginia Business Registration Information and Instructions— 7

any tax liabilities you may have.

• TOBACCO PRODUCTS- Your business activity is related to one

or more of the products listed. You MUST select one or more

products (cigarettes, other tobacco products, or e-cigarette liquids)

and one more of the descriptions (manufacturer, wholesaler, or

retailer). If either section is left blank, the issuance of your license

may be delayed.

• NATURAL RESOURCES – Your Business may hold a title or

economic interest in the following:

» Severing any natural resource product for sale, profit, or

commercial use

» Reducing to possession any natural resource product for sale,

profit, or commercial use

» Producing any natural resource product for sale, profit, or

commercial use

This does not include royalties. You must indicate one or more of the

listed resources which your business will sever, reduce, or produce.

• A permit from the Department of Environmental Protection is also

required.

• FUEL – Your business does one of the following:

» Collect and remit tax on behalf of WV on motor fuel removed

from a terminal rack inside or outside of WV

» Produce, refine, blend, distill, manufacture or compound a

motor fuel

» Acquire motor fuel within WV and distribute it within WV

» Maintain storage facilities for alternative fuel or commercial

refueling infrastructures

» Acquire alternative fuel for sale or delivery to an alternative

fuel retailer

» Transport motor fuel outside the bulk transfer terminal system

» Own, operate or otherwise control a terminal

» Purchase fuel outside of WV and deliver it inside of WV

» Purchase motor fuel within the state of WV and delivered

outside of WV

INTERNATIONAL FUEL TAX (IFTA)- If you are operating a

qualified motor vehicle, are based in WV, and travel in WV and at

least one other jurisdiction, you should obtain an IFTA License and

credentials from the WV Department of Motor Vehicles.

• COMMON CARRIER - If you are operating a qualified motor

vehicle, are based in West Virginia, and travel only in West

Virginia, you should also obtain MCRT credentials from the WV

Department of Motor Vehicles

• HEALTHCARE - Your business provides any of the following:

» Ambulatory surgical centers

» Independent laboratory of X-ray services

» Inpatient hospital services

» Intermediate care facility services for individuals with an

intellectual disability

» Nursing facility services

» Outpatient hospital services

See TSD 402 for more information.

• MEDICAL CANNABIS - Your business grows, produces,

supplies, distributes or dispenses medical cannabis. You will need

to mark which part of the process you are involved in as some, but

not all, may be subject to tax. This does not include CBD oil. You

are additionally required to receive licensure from the Office

of Medical Cannabis.

• FARMING - Your business engages in farming and agriculture. If

this is the only business activity you conduct, you may be exempt

from the $30 Business Registration Tax.

• USE COMMERCIAL WEIGHING OR MEASURING DEVICES

- You must also register with the Division of Labor.

• OTHER/ACTIVITY NOT LISTED - Only mark this if you have

not marked any other activity.

If you have questions whether an activity accurately describes your

business, please call (304) 558-8683.

SECTION D

BUSINESS OWNERSHIP

LINE 14. OWNERSHIP TYPE

One of the options provided must be selected.

If your ownership type is not listed, check other and specify. For

example, municipality or trust.

SECTION E

RESPONSIBLE PARTY

List partners, members and officers, if applicable. Attach sheet if more

space is needed.

Line 15 is required. It must be an individual with the authority to speak

and act on behalf of the business, such as an owner, corporate officer,

or member of the board. If this is left blank, your application will not

be processed.

Each person listed will be considered to have authority to speak for and

act on the behalf of the business when dealing with the WV State Tax

Department.

To grant authority to act on behalf of the business to an individual who is

NOT an owner, partner, member, corporate officer, or trustee; complete

the WV-2848 Authorization of Power of Attorney.

SECTION F

SIGNATURE

One of the individuals listed in Section E should sign the BUS-APP,

affirming that they have reviewed the document and that it is accurate.

PAYMENT

Everyone is required to pay the $30 business registration tax for the

issuance of their license, unless exempt. You will not receive your

Business Registration Certificate until payment or proof of exemption

is received.

8 — West Virginia Business Registration Information and Instructions tax.wv.gov

PART 2

If you are registering a new business, you are required to complete this

section. Also, if you are registering because you purchased an existing

business, merger, reorganization, or change of legal entity, complete this

section, including Question 6.

SECTION G

All industrial and commercial employers and many nonprofit charitable,

educational and religious institutions in West Virginia are covered by

the state unemployment compensation law. An employer must register

upon establishing a new business in this State. If an employer is required

to provide unemployment compensation coverage for employees, the

employer must report payroll and pay contributions on a report mailed

to the employer each quarter by the Unemployment Compensation

Division.

If the reason for registering is due to the purchase of an operating business,

merger, reorganization, or change of legal entity answer Question

6. This information will be used to determine your unemployment

compensation contribution rate.

Withholding ONLY accounts must complete Items 1, 2, 3, and 4, and

sign under Item 12

SECTION H

Complete this part if you are a non-proﬁ t organization.

LINE 1.

Your exemption from the Internal Revenue Service should state if you

are exempt from Federal Unemployment Taxes. Include a copy of the

Internal Revenue Service exemption, if applicable.

Check the appropriate box and indicate the month and year in which the

20th week occurs.

LINE 2.

Indicate your option to finance unemployment compensation coverage.

OPTION (A) - CONTRIBUTIONS

The employer selects this option to pay contributions. A rate assigned

by law is applied to the first $12,000.00 of wages paid to each employee

during a calendar year. Contributions are paid on a calendar quarter

basis.

OPTION (B) - REIMBURSEMENT OF TRUST FUND

The employer selects this option to reimburse the Trust Fund. At the

end of each calendar quarter, the employer is billed for unemployment

benefits paid to its former employees during the quarter.

Unemployment Compensation Account questions may be answered by

contacting the following:

Workforce West Virginia

Status Determination Unit

1900Kanawha Blvd East

Charleston, WV 25305

Telephone: 304 558-2677

Fax: 304 558-1324

New employees, rehires or employees returning to work after

a leave of absence must be reported to the West Virginia Child

Enforcement Division within 14 days from hire date.

INFORMATION ON OBTAINING WORKERS’

COMPENSATION COVERAGE

If you are registering a new business, reopening an old business, or

purchasing an existing business, in whole or in part, State law requires

employers to obtain workers’ compensation coverage for its employees

in case of workplace injury. Workers’ compensation insurance will

be available from other insurers licensed in this state to provide

such coverage. For information regarding available insurers, contact

the Office of the West Virginia Insurance Commissioner. Current

application for Workers’ Compensation Insurance and other business

licenses and permits applicable to your business may be accessed via the

internet at www.business4wv.com.

WEST VIRGINIA EMPLOYERS REQUIRED TO HAVE

COVERAGE - If you employ even one person in West Virginia, except

in very rare circumstances, you are required by law to obtain workers’

compensation insurance coverage. Failure to obtain and maintain

proper Workers’ Compensation Insurance coverage will subject

you to a number of consequences, including the following:

• Administrative fines by the Insurance Commissioner up to $10,000;

• Loss of immunity against civil liability (you may be sued by your

employee);

• Immediate revocation of business license and permits;

• Business may be enjoined from continuing operation;

• Business and personal liability for all workers’ compensation

claims paid plus attorney fees.

Specific requirements for obtaining Workers’ Compensation Insurance

coverage may be answered by the private insurance carrier.

Offices of the Insurance Commissioner

Employer Coverage Unit

900 Pennsylvania Avenue

Charleston, WV 25302

Post Office Box50540

Charleston, West Virginia 25305-0540

Web site: http://www.wvinsurance.gov

Telephone: 304 558-6279, Ext. 1202

tax.wv.gov West Virginia Business Registration Information and Instructions— 9

YOUR RESPONSIBILITIES AS A WEST VIRGINIA TAXPAYER

The employees of the West Virginia State Tax Department are here to

assist you in complying with your responsibilities as a West Virginia

taxpayer. The following are some important points that will help you in

meeting these obligations.

FILING YOUR BUSINESS TAX RETURNS

The Tax Department makes every effort to provide businesses with the

proper tax forms prior to the due date of the tax return. However, it is

your responsibility to ensure that your return is filed by the due date,

and lack of the proper form is not considered reasonable cause for not

filing a timely tax return. If you do not receive the proper form from the

Department, you may obtain forms from our website www.tax.wv.gov.

You may also obtain forms from any of our regional field offices listed

on the back of this booklet.

Upon completing your business registration, you may view, file and pay

your taxes online at mytaxes.wvtax.gov. Learn more about MyTaxes on

the back of this booklet.

If you are required to file monthly or quarterly tax returns, you must file

the return even if you owe no tax. Failure to file returns will result in

your account being referred to our Compliance Division for corrective

action. Please file all required tax returns even if you owe no tax for the

reporting period.

PAYMENT OF THE TAX

The full amount of tax that you owe is due and payable on the due date

of the tax return. Failure to pay the full amount of tax by the due date

will result in interest and penalties being added to any unpaid amount of

tax. If for any reason you are unable to pay the full amount of tax on the

due date, you should file your tax return along with a written explanation

of why you are unable to pay and when you will pay the tax due. The

employees of the Tax Division are here to assist you. Anytime you find

you cannot file a tax return or pay the tax due, contact us. We are here

to help!

PENALTIES AND INTEREST

Interest and additions to tax (penalties) attach by law to any amount of

tax not paid on or before the due date of the tax return.

The law requires the Tax Commissioner to establish interest rates for tax

underpayments based on the adjusted prime rate. This rate will never be

less than 8% per year and is determined every six months.

Additions to tax (penalties) are imposed for failure to file a required tax

return by the due date and/or late payment of the tax due. The penalty

for failure to file a return is 5% per month, up to 25%. The penalty for

failure to pay the tax due is ½ of 1% per month, up to 25%.

These penalties may both be imposed when you fail to timely file your

return and pay the tax due. You may reduce the amount of penalties

assessed by filing your tax return on the due date even if you require

additional time to pay the tax.

There will be a $100.00 penalty imposed for reinstatement of a suspended

or revoked business registration certificate.

There are harsher penalties for operating a business without a license,

filing a false return or the willful and knowing failure to pay a tax. These

may include criminal penalties.

IF YOU SELL OR DISCONTINUE YOUR BUSINESS

One of the most common problems encountered by taxpayers occurs

when a person ceases to do business and does not inform the Licensing

Agencies. This often results in unnecessary billing and collection

activities, which can be very difficult and time consuming for both the

agencies involved and the taxpayer/client to resolve. You may avoid

unnecessary corrective measures by notifying each Licensing Agency

as soon as possible when you sell or discontinue your business. You

should also file final tax returns for each tax you are required to file with

the West Virginia State Tax Department. File the BUS-FIN to notify the

West Virginia State Tax Department that you have sold or discontinued

your business. See instructions on page 13.

THE BILLING AND COLLECTION PROCESS

If you fail to file a required business tax return, file a tax return without

payment of the tax or fail to file on or before the due date, you will

receive a notice from the West Virginia State Tax Department. To

protect your rights, it is very important that you respond, in writing, to

these notices immediately.

The Tax Department has implemented a new tax system that allows

us to better serve you. This new system decreases processing time and

allows us to contact taxpayers in a timely manner. If a change has been

made to your return, you will first receive a letter from us explaining the

change. If there is an additional amount due the State, you will receive

a Statement of Account. If you disagree with the amount shown to be

due, return a copy of the statement with your comments and provide

any additional schedule to substantiate your claim. You will receive

a statement of account on a monthly basis until such time as your

outstanding liability is either paid or your account is settled. If you send

us information and receive a second statement of account, it may be a

timing issue. Please allow appropriate time for mailing and processing

of the additional information.

If you fail to respond to the notice, an assessment of tax due will be

issued by the West Virginia State Tax Department. This assessment

is the means by which the West Virginia State Tax Department

establishes a legal tax liability. If you disagree with the assessment for

any reason, you are entitled to an administrative hearing to present your

reasons. If you fail to respond to the assessment within 60 days, the

assessment becomes final, conclusive and payable and is not subject to

administrative or judicial review.

Once the assessment becomes final (through inaction or by the

affirmative decision of the administrative hearing officer) a tax lien will

be filed against all of the property of the taxpayer and will be recorded

in the county courthouse. A distress warrant will be issued which

authorizes the levy or seizure of any property or wages of the taxpayer.

You may avoid these collection actions by contacting the West Virginia

State Tax Department whenever you have difficulties in meeting your

tax responsibilities.

Remember, we are here to assist you in meeting your tax obligations.

10 — West Virginia Business Registration Information and Instructions tax.wv.gov

OTHER REGISTRATION REQUIREMENTS

You may be required to register with other State Agencies.

Check the list of agencies and licenses below for additional requirements for your business.

This list is not intended to be a list of all the special registration/licensing requirements imposed by the State of West Virginia. Persons

engaging in other business activities in West Virginia may have to satisfy other special requirements with other State Agencies before

commencing or while engaging in a business activity in this State. In addition, counties or municipalities have rules, regulations and

registration requirements which may affect your business. We recommend you contact the local mayor’s office for information on city

taxes and registration requirements and the county assessor’s office for information on county taxes.

Department of Administration

Purchasing Division ....................................................304 558-2311

Vendor’s Registration (for sales to state agencies)

Department of Agriculture ....................................... 304 558-3550

Animal Health Division ..............................................304 558-2214

Garbage Feeding License

Marketing and Development Division ......................304 558-2210

Auctioneer License

Commission Merchant License

Controlled Atmosphere Storage License

Livestock Dealer License

Public Market Permit (Dealers, Graders, Weighers)

Meat Inspection Division ............................................304 558-2206

Meat Distributors License

Slaughter & Meat Processing Plant Licenses

Plant Industries Division ............................................304 558-2212

Nursery & Nursery Dealer Licenses

Regulatory Protection Division ..................................304 558-2208

Aquaculture Permit

Commercial Feed Manufacturer & Distributor

Dairy Distributors Permit

Egg Distributor Certiﬁ cate

Fertilizer Containment Permit

Fertilizer Formulator & Commercial Registration

Frozen Dessert Manufacturing Permit

Lime Registration & Distributor Permits

Manufacture Grade Milk Permit

Milk Testers & Weighers & Samplers Permit

Seedsman Certiﬁ cate

Specialty Pet Food Registration Permit

Attorney General’s Oﬃ ce ........................................ 304 558-2021

Pre-need Burial Registration .....................................304 558-8986

Auditor’s Oﬃ ce ........................................................304 558-2257

Registration for Broker/Dealers

Registration of Investment Advisors

Registration of Securities

Registration of Time Shares

Department of Commerce ........................................ 304 558-2200

Division of Forestry .....................................................304 558-2788

Timbering License

Division of Labor .........................................................304 558-7890

Amusement Ride License

Contractor’s License

Employment Agency License

Manufactured Housing License

Miners Health, Safety & Training .............................304 558-1425

Mining Permit Approval

Division of Natural Resources ....................................304 558-2754

Commercial Fish Pond, Game Farm & Shooting Preserve Licenses

Fish Sales License

Fishing Tournament Permit

Fur Dealer Licenses ...................................................... 304 822-3551

Hunting & Fishing License ...........................................304 558-2758

Importation Permit ........................................................ 304 558-2771

Oﬃ ce of Land & Streams ............................................. 304 558-3225

Whitewater Outﬁ tter & Guide Licenses ....................... 304 558-2784

Department of Education & the Arts

Higher Education ........................................................304 558-0699

Proprietary Schools License .........................................304 558-0265

Department of Environmental Protection .............304 926-0440

Air Quality .................................................................... 304 926-0475

Blaster Certiﬁ cation ...................................................... 304 926-0464

Dam Safety .................................................................... 304 926-0470

Groundwater Certiﬁ cation, Monitoring Well Drillers ...304 926-0495

Laboratory Certiﬁ cation

Oil & Gas Permits .........................................................304 926-0450

Solid Waste Permits ...................................................... 304 926-0495

Surface Mining Reclamation Permits ........................... 304 926-0490

Underground Injection Control Permits ........................ 304 926-0495

Water & Waste Management.........................................304 926-0495

Water Resources Permits ..............................................304 926-0495

Department of Health & Human Resources..........304 558-0684

Bureau for Children and Families .............................304 558-7980

Child Placing License ................................................... 304 558-7980

Day Care Center License .............................................. 304 558-1885

Domestic Violence Shelter Program License

Residential Board & Care License (Children) .............. 304 558-7980

Bureau for Child Support Enforcement

New Hire Reporting ......................................................877-625-4669

Bureau for Medical Services ......................................304 558-1700

Medicaid Provider Certiﬁ cation .................................... 304 348-3360

Bureau for Public Health

Oﬃ ce of Community & Rural Health Services

Emergency Medical Services (EMS)

Agency License ................................................. 304 558-3956

Federally Qualiﬁ ed Health Center ......................... 304 558-4007

Oﬃ ce of Environmental Health Services ..................... 304 558-2981

Asbestos Abatement License

Bottled Water Permits

Cottage Industry (letter of approval for home

food processors)

Commercial Waste Water System Construction Permits

Diagnostic X-ray Certiﬁ cation

Home Aeration Permits

Incinerator Operator Certiﬁ cation

Infectious Medical Waste Permits

Milk Haulers (bulk)

Milk Processing Plants Permit

Milk Producer Dairy Farms Permit

Public Drinking Water Supply Construction Permits

Public Swimming Pool Construction Permits

Septic Tank Installer Certiﬁ cation

Water and Wastewater Operator Licenses

Water Well Driller Certiﬁ cation

County Health Departments also require permits for a number of operations such as:

Retail Food Stores (restaurant & grocery stores)

Septic Tank Construction

Water Well Construction

(for a complete list or more information, call 304 558-2981)

tax.wv.gov West Virginia Business Registration Information and Instructions— 11

Department of Health & Human Resources, continued

Oﬃ ce of Health Facility Licensure & Certiﬁ cation .304 558-0050

Ambulatory Surgery Center Certiﬁ cation

Behavioral Health Center License

Birthing Center License

Clinical Laboratory Certiﬁ cation

End-Stage Renal Dialysis Certiﬁ cation

Home Health Certiﬁ cation

Hospice License

Hospital License

ICF/MR Program Certiﬁ cation

Medical Adult Day Care License

Nursing Home License and Certiﬁ cation

Outpatient Rehabilitation Certiﬁ cation

Personal Care Home License

Portable X-ray Certiﬁ cation

Psychiatric Hospital License & Certiﬁ cation

Residential Board & Care Home License

Rural Health Clinic Certiﬁ cation

Speech/Physical Therapy & Occupational Therapy Certiﬁ cation

Boards

Barbers & Cosmetologists License ...............................304 558-2924

Board of Medicine ........................................................304 558-2921

Hearing Aid Dealer License .......................................... 304 542-7595

Professional & Occupational Licenses

Certain individual professionals must register with licensing boards.

Please consult the capitol operator (558-3456) for telephone numbers

for speciﬁ c boards.

Public Service Commission .....................................304 340-0300

Certiﬁ cate of Public Convenience & Necessity for Motor Carriers

Certiﬁ cate of Public Convenience & Necessity for Public Utilities (Water,

Sewer, Gas, Electric, Telephone, Landﬁ lls, etc.)

Contract Carrier of Property

Customer Owned Public Telephone Certiﬁ cation & Registration

Hazardous Materials Transportation Registration Motor Carrier Registration

Single State Registration (Motor Carriers)

Underground One-call Systems

Secretary of State .....................................................304 558-8000

Credit Service Organization, Registration

Charity Registration

Professional Fund-Raiser & Fund Raising Counsel Registration

Private Investigator & Security Guard Licenses

Department of Revenue

Division of Banking .....................................................304 558-2294

Lender License

License to Sell Checks, Drafts, Money Orders

Second Mortgage Licenses

Alcohol Beverage Control Administration ...............304 558-2481

Toll-free ........................................................................800-642-8208

ABCC Carrier Permit

Alcohol Beverage License

(Suppliers/distributors)

Brewer Importer License

Insurance Commission ...............................................304 558-0610

Insurance License

Lottery Commission ....................................................304 558-0500

Lottery Retail Application

Tax Division .................................................................304 558-3333

or toll-free ....................................................................800-982-8297

Cemeteries Registration

Collection Agency Licenses

Drug Paraphernalia License

Non-resident Contractor’s Registration

Sparklers & Novelties Applications

Transient Vendors License

Charitable Bingo & Raﬄ e ..........................................304 558-8510

Department of Transportation ................................304 558-0444

Division of Highways ..................................................304 558-3505

Division of Motor Vehicles ..........................................304 558-2723

Automobile Auction Licenses ....................................... 304 558-3584

Financial Institution License Certiﬁ cate

Manufacture of Transporter License

Motor Vehicle Dealer License (New/Used)

Recreational Dealer License

Temporary License Plates

Trailer Dealer License

Wrecker, Dismantler Dealer License

Wrecker, Dismantler, Rebuilder License

Motor Carrier Decal ......................................................304 558-3629

Workforce West Virginia .........................................304 558-2630

Unemployment Compensation Commission ................304 558-2677

Employer’s Initial Statement

Transfer of Business

Beneﬁ ts Reimbursement Agreement

12 — West Virginia Business Registration Information and Instructions tax.wv.gov

UPDATE YOUR REGISTRATION AND REISSUE A LICENSE

If you make any of the following changes, you will need to notify the West Virginia State Tax Department and request a new Business Licensebe

issued to you:

• Your legal name (this will require that you provide supporting documentation)

• Your business did not originally have a Doing-Business-As (DBA) name and is adding one

• Your business had a DBA but is going to change it. Only one DBA will print on your license. All other DBAs are recorded as trade names and

can be reported using a Schedule DBA.

• Your business has changed location

• Your business now performs activity that requires a special license and need that to be reﬂ ected on your Business License, including

activity

to:

» Tobacco Products

» Drug Paraphernalia

» Collection Agencies

» Transient Vendors

» Employment Agencies

• Your business performed activity that required a special license but has since ceased to perform that activity.

You will need to pay $30 for any reissuance of a license, unless you are a govnerment agency, agricultural business, charitable organization, or

religious organization.

MYTAXES

From your MyTaxes Home page, find the list of your accounts near the bottom of the screen

Go to your business Registration Tax account,

Go to the “I Want To” section and use the link labeled “Name/Location address change”

Complete all applicable fields and submit.

After your request has been reviewed, your changes will be made if you have provided all the needed information. For legal name changes, you will

need to provide supporting documentation.

FORM BUS-RBL

SECTION A

Indicate which change you will be making.

• CHANGE LEGAL NAME

• CHANGE DBA

• ADD DBA

• CHANGE LOCATION

• ADD/REMOVE BUSINESS ACTIVITY

SECTION B

LINES 1 THOUGH 5

In the left column, provide the information currently provided to the West Virginia State Tax Department.

In the right column, provide the information that has changed.

LINE 6

If your new business activity requires a special license, clearly mark in the add check box.

If your business no longer performs an activity for which you received a special license, clearly mark in the remove check box.

PAYMENT OR EXEMPTIONS

If you are exempt from the $30 business registration tax, please indicate why. You may be contacted for further information if we do not have

this on record.

SIGN AND MAIL TO: WEST VIRIGINIA STATE TAX DEPARTMENT

TAX ACCOUNT ADMINISTRATION

P.O. BOX 2666

CHARLESTON, WV 25330-2666

tax.wv.gov West Virginia Business Registration Information and Instructions— 13

CLOSING YOUR BUSINESS REGISTRATION ACCOUNT

If you will not be conducting business in West Virginia or with West Virginia source income, you may need to close your account. You will need

to complete the BUS-FIN. If you are closing multiple locations, a BUS-FIN is required for each location that is being closed.

FORM BUS-FIN

SECTION A

Indicate the reason you are closing your account

• Your business activity was only in West Virginia for a limited time or a single event. You want to close all tax accounts for your business

location.

• You considered conducting business activity in West Virginia but never acutally started. You want to close all tax account for your business

location.

• If you have some other reason for closing your business registration, you will need to provide an explanation. This could include, but is not

limited to:

» You sold your business. You will need to complete section B

» You were an out-of-state business that has withholding for an employee but do not need a business registration account or any tax

account with West Virginia besides the withholding account.

SECTION B

Complete this section if you sold the business.

SECTION C

Sign your BUS-FIN and provide the remaining information.

SIGN AND MAIL TO: WEST VIRIGINIA STATE TAX DEPARTMENT

TAX ACCOUNT ADMINISTRATION

P.O. BOX 2666

CHARLESTON, WV 25330-2666

State Taxpayer Assistance Locations

Wheeling

40 - 14th St., Suite 101

(304) 238-1152

Martinsburg

397 Mid Atlantic Parkway, Suite 2

(304) 267-0022

Clarksburg

153 W. Main Street

(304) 627-2109

Parkersburg

400 - 5th St., Room 509

(304) 420-4570

Charleston

1124 Smith Street

(304) 558-3333

Beckley

407 Neville St., Suite 109

(304) 256-6764

ONCE YOUR BUSINESS IS REGISTERED,

YOU MAY FILE AND PAY YOUR TAXES ONLINE

MYTAXES.WVTAX.GOV

MyTaxes gives West Virginia business Taxpayers, Certiﬁ ed Public Accountants and Tax Preparers the ability to view their accounts,

make changes to their accounts, and ﬁ le and pay their taxes through the secure website. The 24 hour a day, 7 days a week access to tax

accounts and the State Tax Department makes tax compliancy easy, quick and simple.

Whether you have one account or several to manage, MyTaxes can help Taxpayers keep track of their ﬁ ling and payment history as the

website allows users to view account activity for the past three years.

MyTaxes allows users to pay their business taxes by EFT or credit card, schedule a future payment, or submit a return without making a

payment. Users can amend returns and even change a return that has already been submitted but has not yet been processed.

MyTaxes provides Taxpayers with the ﬂ exibility needed to conduct business in West Virginia with ease. Log on and sign up today at

mytaxes.wvtax.gov.