Business Registration

Before engaging in business activity in West Virginia, every individual or business entity must obtain a West Virginia business registration certificate from the State Tax Department. Business activity is broadly defined to include 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, and all activities of this state and its political subdivisions which involve the sale of tangible personal property or the rendering of service when such service activities compete with or may compete with the activities of another person.

If you are engaged in business activity, a business registration certificate can be obtained by filing an application, either through the Business for West Virginia Website or by filing with the Tax Commissioner a WV/BUS-APP.

A separate business registration certificate is needed for each location in this State at or from which business is engaged in with the public or a segment of the public. As a result, a separate application for each business name or location is necessary.

The certificate is a permanent certificate until the legal name of the business changes, the location of the business changes, or the ownership of the business changes, or until the certificate is suspended or revoked by the Tax Commissioner. However, changes of partners or members of firms, limited liability companies or other business entities, or changes in the names of officers of a corporation, do not require issuance of a new business registration certificate. The certificate may not be transferred and must be surrendered to the State Tax Commissioner once the business is no longer doing business in West Virginia.

Code reference: W. Va. Code ยง11-12-1 et seq.

Business for West Virginia Website

The Business for West Virginia Website is your online portal to state business services in West Virginia. Start here to establish a new West Virginia business or bring your out-of-state company to the Mountain State. Return here to keep your business filings current.

Business Registration Forms

Apply for an Employer Identification Number (EIN) online at the Website of the Internal Revenue Service.

Bingo and Raffle

Only a tax exempt charitable or public service organization may be licensed by the Tax Commissioner to conduct bingo games and raffles in West Virginia. To learn more, please click here.

Cemeteries

Operating a cemetery company in West Virginia has certain requirements and fees that must be paid to the State Tax Department. To learn more, please click here.

Collection Agencies

The Collection Agency Act of 1973 outlines the requirements for conducting business in West Virginia as a collection agency. To learn more about what constitutes a collection agency, please click here.

Drug Paraphernalia

Before you can sell any drug-related items marketed for use with a controlled substance, you must obtain a license. To learn how to apply for a license and for a list of specific drug paraphernalia items, please click here.

Consumer Fireworks/Sparkler and Novelties

Businesses selling sparklers and novelties must have a business registration certificate for each location at which they will be selling those items. To learn more, please click here.

Please note: The State Tax Department no longer administers the licensing or registration of sparklers and novelties. For information regarding licensing and registration for fireworks, sparklers and novelties, please call the West Virginia Office of the State Fire Marshal, Regulatory and Licensing section, Consumer Fireworks division at (304) 558-2191.

North American Industry Classification System (NAICS)

The North American Industry Classification System is the standard used by federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. These codes are required on your Business Registration Application. Please click here for more information.

Classification Codes

Telemarketer Registration

Telemarketers are subject to business registration, licensing, and bonding requirements unless the person or transaction is exempt. To learn more, please click here.

Corporate Surety Bond

Corporate Surety Bond Guidelines

Legislative Rule

Telemarketing Act

Transient Vendors

A vendor from outside of West Virginia who transports and makes taxable sales of tangible personal property while not having a business located in the state must apply for a special license and pay certain fees. Please click here to learn more.