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.