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 a
BUS-APP with the Tax Commissioner.
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 §11-12-1 et seq.