Important Notice Regarding Correspondence from the Tax Division
Due to supply chain issues, the West Virginia State Tax Division will be delayed in issuing and mailing notifications to taxpayers over the next few weeks.
These delays impact all correspondence from the Tax Division including: Letters of Good Standing, Business Registration Certificates, Estimated Payment Vouchers, and Returns.
We expect this mail to be delayed by up to three weeks.
We do not expect this to impact refunds.
All returns and vouchers are available on the
Tax Division Website at
If you need immediate assistance please visit
MyTaxes.WVTax.Gov or call 304-558-3333.
New Rules for Remote Sellers and Marketplace Facilitators
Request for Statement of Good Standing for Individuals for Office of Medical Cannabis
Request for Statement of Good Standing
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.
Business for West Virginia Website
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
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
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
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
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
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.
Telemarketers are subject to business registration, licensing, and bonding requirements unless the person or transaction is exempt.
To learn more, please
Corporate Surety Bond
Corporate Surety Bond Guidelines
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.
click here to learn more.