STATE OF WEST VIRGINIA
                                                                                      
State Tax Department, Tax Account Administration Div
                                                                                      
P.O. Box 2666 
                                                    Charleston, WV 25330-2666

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BUS-CSL       INFORMATION CONCERNING THE WEST 
REV02-19    VIRGINIA CONSUMER PROTECTION ACT 
                                                                             (ARTICLE 7, CHAPTER 46A, EFFECTIVE JUNE 9, 1974).
                                                                         WHO IS COVERED BY THE ACT?
The West Virginia Consumers Credit and Protection Act requires every person engaging in this State in making consumer 
credit sales or consumer loans and every person having an office or a place of business in this State who takes assignments 
of and undertakes direct collection of payments from or enforcement or rights against debtors arising from such sales or 
loans is required to file notification with the West Virginia State Tax Department within thirty (30) days after commencing 
business in the State, and annually thereafter, on or before January 31 of each year.
                                                                             “CONSUMER CREDIT SALE”
Consumer Credit Sale is a sale of goods, services or an interest in land in which:     
(a) Credit is granted either by a seller who regularly engages as a seller in credit transactions of the same kind or
pursuant to a seller credit card;
(b) The buyer is a person other than an organization;
(c) The  goods,  services  or  interest  on  land  are  purchased  primarily  for  personal,  family,  household  or  agricultural
purposes;
(d) Either the debt is payable on installments or sales finance charges made;
(e) With respect to a sale of goods or services the amount financed does not exceed $25,000.00.
                                                                             “CONSUMER LOAN”
Consumer Loan is a loan made by a person regularly engaged in the business of making loans in which:     
(a) The debtor is a person other than an organization;
(b) The debt is incurred primarily for personal, family, household or agricultural purpose;
(c) Either the debt is payable on installments or loan finance charges are made; and
(d) Either the principal does not exceed $25,000.00 or the debt is secured by an interest in land.

BUS-CSL                                                                      WEST VIRGINIA STATE TAX DEPARTMENT
REV02-19
               NOTIFICATION OF CONSUMER CREDIT SALES OR LOANS
WEST VIRGINIA IDENTIFICATION NUMBER & BUSINESS LOCATION ADDRESS
                                                                             1. DO YOU MAKE CONSUMER LOANS?                                        Yes No 

_____________________________________________________________________        2. DO YOU MAKE SUPERVISED LOANS (LOANS PURSUANT TO A                  Yes No 
_____________________________________________________________________        REVOLVING LOAN ACCOUNT OR TAKE ASSIGNMENTS)?
_____________________________________________________________________        3. GIVE ADDRESS OF DESIGNATED AGENT UPON WHOM SERVICE OF PROCESS MAY BE MADE.
                                                                             _____________________________________________________________________________________
WEST VIRGINIA IDENTIFICATION NUMBER & MAILING ADDRESS                        _____________________________________________________________________________________
                                                                             4. IF CONSUMER CREDIT SALES OR LOANS ARE MADE OTHER THAN AT A RETAIL STORE OR
_____________________________________________________________________        OFFICE, GIVE A BRIEF DESCRIPTION OF THE MANNER IN WHICH THEY ARE MADE.
_____________________________________________________________________        _____________________________________________________________________________________
                                                                             _____________________________________________________________________________________
_____________________________________________________________________

All persons who make credit sales of real or personal property or services to private individuals and the amount financed is 
under $25,000.00 must give notification to the West Virginia State Tax Department.  This includes doctors and lawyers who 
impose a finance charge on their payment plans.  It also includes government agencies and national banks.
                                   “DESIGNATED AGENT”
Designated agent means any person located within the State of West Virginia appointed, by a person who must register 
under the consumer protection act, to accept in his behalf service of any legal instrument such as a copy of a summons 
and complaint in a legal action.  Such person may be an officer, director, trustee, employee or other agent of the business.
                                   WHEN TO FILE
Persons  who  first  state  business  on  or  after  September  1,  1974  must  give  notification  within  thirty  (30)  days  after 
commencing business in this State on form titled “Notification of Consumer Credit Sales or Loans.”  If there is any change 
in the consumer protection act notification information previously submitted, the West Virginia State Tax Department must 
be notified immediately.  The annual return (BUS-CSL) will be mailed to you each year.
For  additional  information  pertaining  to  this  Notification,  For additional information pertaining to questions about the 
contact:                                                Consumer Protection Act, contact:
West Virginia State Tax Department 
                                                        Attorney General’s Office 
TAX ACCOUNT ADMINISTRATION DIVISION
                                                        Consumer Protection Division 
REGISTRATION & ACCOUNT CORRECTION UNIT
                                                        812 Quarrier Street 
P. O. BOX 2666
                                                        Charleston, West Virginia  25301
CHARLESTON, WV 25330-2666
                                                        Telephone: (304) 558-8986 or toll-free at 1-800-368-8808
Telephone: (304) 558-3333 or toll-free at (800) 982-8297

On March 5, 1974, the West Virginia Legislature passed the West Virginia Consumers Credit and Protection Act, effective 
ninety (90) days after passage.

Section 46A-7-115 of the Act requires every person engaging in this State in making consumers credit sales or consumers 
loans and every person having an office or place of business in the State who takes assignments of and undertakes direct 
collection of payments from or enforcement of rights against debtors arising from such sales or loans to file notification with 
the West Virginia Tax Department within thirty (30) days after commencing business in this State, and annually thereafter.