Business Registration - Drug Paraphernalia

License Required to Sell Drug Paraphernalia

Before selling any items, effect, paraphernalia, accessory or thing which is designed or marketed for use with controlled substances, as defined in Chapter 60A of the West Virginia Code, a person must first obtain a license to sell drug paraphernalia from the Tax Commissioner by filing form DRUG-1 together with an affidavit DRUG-2 by the applicant and each employee authorized to sell such items along with an application fee of $150.00. This license is in addition to the Business Registration certificate.

What is Drug Paraphernalia?

Drug paraphernalia is equipment or material designed for use in manufacturing, processing, injecting, ingesting or inhaling a controlled substance.

Controlled substances are drugs that are controlled by the government because they have potential for addiction or abuse.

Controlled substances include drugs with accepted medical uses, which are available only by prescription from a licensed medical professional, as well as drugs that have no accepted medical use and are illegal in the United States.

What are Examples of Drug Paraphernalia?

Examples of Drug Paraphernalia are:

  • Capsules, balloons, envelopes, and other containers for packaging controlled substances
  • Equipment for growing plants which are a controlled substance
  • Needles and syringes
  • Pipes, bowls, chillums, bongs and other smoking devices
  • Miniature cocaine spoons and vials
  • Scales

Do I need a license to sell Drug Paraphernalia?

Yes.

New businesses must submit a BUS-APP with ‘Drug Paraphernalia’ marked as a business activity with the $30 processing fee to receive their business certificate with Drug Paraphernalia as a special license.

  • Three things are required to be submitted in addition to the BUS-RBL for a Drug Paraphernalia license:
  • (1) a notarized DRUG-1,
  • (2) DRUG-2 affidavits and
  • (3) an additional $150 fee.
  • All application materials can be submitted to:
  • West Virginia Tax Division
  • Tax Account Administration
  • PO Box 2666
  • Charleston, WV 25330-2666

Please note that the applicant and each and every employee authorized to sell drug paraphernalia items must submit a DRUG-2 affidavit stating they have never been convicted of a drug related offense. Additional affidavits must be submitted when new staff are hired to sell paraphernalia. Copies of the affidavits must be kept in each store and are subject to inspection upon request by any law enforcement officer.

What if I already have a Business Registration?

Already active and compliant businesses are required to submit BUS-RBL with the $30 processing fee to reissue their current business certificate with Drug Paraphernalia added as a special license.

  • Three things are required to be submitted in addition to the BUS-RBL for a Drug Paraphernalia license:
  • (1) a notarized DRUG-1,
  • (2) DRUG-2 affidavits and
  • (3) an additional $150 fee.
  • All application materials can be submitted to:
  • West Virginia Tax Division
  • Tax Account Administration
  • PO Box 2666
  • Charleston, WV 25330-2666

Please note that the applicant and each and every employee authorized to sell drug paraphernalia items must submit a DRUG-2 affidavit stating they have never been convicted of a drug related offense. Additional affidavits must be submitted when new staff are hired to sell paraphernalia. Copies of the affidavits must be kept in each store and are subject to inspection upon request by any law enforcement officer.

What is the cost?

The fee for a Drug Paraphernalia license is $150.

Do I have to file a tax return?

Tax returns are not required at this time.

What records do I need to keep?

Every licensee must keep a record of every item, effect, paraphernalia, accessory, or thing which is designed or marketed for use with controlled substances which is sold, and this record shall be open to the inspection of any police officer at any time during the hours of business. Such record shall contain the name and address of the purchaser, the name and quantity of the product, the date and time of the sale, and the licensee or agent of the licensee's signature. Such records shall be retained for not less than two years.

Is a Vape pen or Dab pen considered drug paraphernalia?

Vape pens are designed for use as e-cigarettes per WV Code §11-17-4b(a)(1). Products labeled as dab pens would be considered paraphernalia, as they are intended for use of a controlled substance. 

How old do you have to be to purchase and/or sell drug paraphernalia?

Per WV Code §47-19-6, a person must be 18 years of age or older to sell or purchase drug paraphernalia.