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TSD 360
Business Registration Procedures
This publication provides general information and is not meant to be a substitute for tax laws or regulations.
Any person who is engaging in any business activity in the State of West Virginia must register with the West Virginia Tax
Division before commencing business activities in the state. Business activities are all activities and services a business
enters into, directly or indirectly, with the intent to make money. This includes all activities of this state and its political
subdivisions which involve the sale of tangible personal property or the rendering of a service when such service activities
compete with or may compete with the activities of another person.
Churches and nonprofit organizations are not considered to be entities engaged in business or subject to any other tax laws
solely because they complete the West Virginia New Business Registration Application. Please contact Taxpayer Services to
learn more about nonprofit activities.
Persons engaged in the following activities are not required to register if they engage solely in these activities.
• Judicial sales directed by law or court order.
• Sales for delinquent taxes of real or personal property.
• Licensed charitable raffles.
• Horse or dog race meetings by any licensed racing association under W. Va. Code § 19-23-1.
• Operation of the pari-mutuel system of wagering during a licensed horse or dog race meeting.
• Sale of commodities during a horse or dog race meeting.
• Occasional or casual sales of property or services by persons not engaged in a business activity.
• Any person engaging in a business activity who meets all three following conditions:
• Is not required by law to collect or withhold a tax;
• Does not claim exemption from payment of the West Virginia Consumers Sales and Service Tax or Use Tax;
and
• Had a gross income from business activity of $4,000 dollars or less from operations in all states during the
income tax year most recently completed.
Businesses that are exempt from
registering with the Secretary of State
may still be required to register with
the Tax Division. Please contact
Taxpayer Services to learn more.
To register with the West Virginia Tax Division you must complete the West Virginia New Business Registration Application
(Form WV/BUS-APP ).
You may also register online at the Secretary of State’s website: Business4WV.gov.
By appointment only, you may obtain the application in person at any Tax Division office located throughout the state.
Engaging in business within the State of West Virginia without obtaining a Business Registration Certificate when required
by law is a serious offense and could subject you to multiple fines: $1,000-$10,000 for operation without a business license
(W. Va. Code § 11-9- 12) and a penalty of $100 a day for each day after not operating with a license for 30-days.
(W. Va. Code § 11-9-11).
For more information, you
Filing Fees and Certificates can:
The fee for obtaining a Business Registration Certificate is $30.00. Certain • Call a Taxpayer
organizations may be exempted from paying the fee. For more information, see page Services
2 of the Business Registration booklet. Representative at
(304)558-3333 or
A separate certificate is required for each fixed business location from which property toll-free at (800)
or services are offered for sale or lease. It is also required where customer accounts 982-8297
may be opened, closed, or serviced. The certificate for each location is permanent • Email taxhelp@wv.gov
until the business is relocated, closed or until the certificate is suspended, revoked,
or canceled by the Tax Commissioner. • Go Online to
tax.wv.gov
TSD 360 | Business Registration Procedures 1 Rev. March 2023 | West Virginia Tax Division
