Business Registration

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 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

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

  • Booklet Information and Instructions for Business Registration
  • GSR-01 Request for Statement of Good Standing
  • GSR-02 Request for Statement of Good Standing for Individuals for Office of Medical Cannabis

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

  • BUS-CSL Information Concerning the West Virginia Consumer Protection Act
  • BUS-RBL Reissuance of Business Registration Certificate
  • BUS-REF Application for Refund of Business License Registration Fee
  • TSD-360 Businesses Registration Procedures
  • BUS-FIN Declaration of Final Business Activity: Used to Close a Business Registration Account
  • Note: Only one DBA will print on your license. All other DBAs are recorded as trade names and can be reported using a Schedule DBA.
  • For a DBA to be printed on your license, you should use the BUS-APP line 2 for new businesses or new locations, and the BUS-RBL line 3 for existing locations.
  • Schedule DBA Registration of Additional Trade Names

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.

  • BGO-SCH Schedule 1. This Schedule Must Be Filed With All Bingo and Super Bingo Financial Reports.
  • RAFBRD-1 License Application to Sell Raffle Boards and Games
  • RAFBRD-3 Raffle Boards and Games Quarterly Tax Return
  • RAFFLE-4 This Schedule Must be Filed with Raffle Annual Financial Reports

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.

  • CEM-1 Registration Application for Cemeteries
  • CEM-4 Preneed Cemetery Company Annual Report
  • CEM-B Preneed Cemetery Company Bond

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.

  • CAB-1 Collection Agency Bond

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.

  • DRUG-1 Application for Drug Paraphernalia License
  • DRUG-2 Drug Paraphernalia Affidavit
  • DRUG-3 Article 19. Drug Paraphernalia

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.

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.

  • TVL-1 Application for Transient Vendor License