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                                                         West Virginia State Tax Department
BAR-0FORM                                West  Virginia  Business  Activity  Report
Rev. 8-17                                For calendar year ___________, or fiscal year _________ to ________.                                                                                      
                                   (Read the instructions on the back to determine if you must file this form)
             If you need more space to complete any answers on this form, please print or type your answers on a separate sheet of paper.
Name of corporation or partnership                                 West Virginia I.D. number                     Federal I.D. number

Street address                                                     Are you a member of:                          Have you made loans, or leases or sales 
                                                                   A unitary group?       Yes    No            of products and services in West Virginia 
City or town                       State                 Zip Code
                                                                   An affiliated group?   Yes    No            during the taxable year?    Yes       No
Principal office in West Virginia                                  Principal types of business, products and services                                                                    State of 
                                                                                                                                                                                         commercial 
                                                                                                                                                                                         domicile
Street address

City or town                       State                 Zip Code  Total amount of West Virginia sales (wholesale or retail) and/
                                                                   or gross receipts attribute to West Virginia.                  $
                                                                   Total amount of sales (wholesale or retail) and/or gross 
                                                                   receipts.                                                      $
Offices and other places of business owned or maintained in West Virginia during the taxable year:
Locations (include full address if different from above)           Type of activities  for each location

Number of officers, employees, independent contractors, representatives or other agents with business activity in West Virginia on behalf of your 
business. Attach a brief job description for each officer and type of agent and indicate the number of each with any activity in this State regardless of 
whether they reside or are regularly stationed in West Virginia.
Please read instructions on back of this form carefully before completing this section and check all applicable boxes.
During the period covered by this report, did the corporation –                                                                                                                            Yes     No
     1. Own, rent, lease or maintain tangible or intangible personal property or real property in West Virginia?...............................                                          1         
     2. Employ or own any other assets in West Virginia?...................................................................................................................              2         
     3. Own or consign any merchandise located in West Virginia?....................................................................................................                     3         
     4. Own assets located in West Virginia that are leased to others?..............................................................................................                     4         
     5. Perform any training, consultation, installation, or repair work in West Virginia?.....................................................................                          5         
     6. Derive income from service performed for other businesses or persons located in West Virginia?........................................                                           6         
     7. Derive income from any source or activity within West Virginia, including income from activities conducted by independent 
     contractors, representatives or other agents, or by subsidiaries or affiliated entities?............................................................                                7         
     8. Derive income or other receipts from any financial transactions in West Virginia, including: loans secured by real or 
     tangible property; consumer loans; commercial loans and installment obligations; syndication and participation loans; 
     credit card services charges and fees; credit card merchant discount income; performance of financial or fiduciary 
     services; travelers checks and money orders; and any other receipts not attributable to another state where the 
     organization is taxable?........................................................................................................................................................... 8         
     9. In any other way carry on business activity or maintain property within West Virginia (as described on back of this form)?                                                       9         
Explain all “yes” answers in detail on a separate sheet. You may also be required to answer a West Virginia nexus questionnaire or otherwise provide 
additional information if your explanations do not provide a clear picture of your taxability.
By my signature I hereby certify that this report, including any accompanying material, is true, correct and complete to the best of my knowledge and belief.
Signature of officer or partner          Name and Title of Person Signing                     Date Signed             Daytime phone number

                                                                                                                      (          )

                                         Mail to: West Virginia State Tax Department
                                         Tax Account Administration Division
                                                                  P.O. Box 1202
                                                         Charleston, WV 25324-1202



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                                     INstRuctIoNs foR foRM BAR-0

  filing Requirements                             gross receipts from one or more of the         Exempt  activities  related  to  the  above 
                                                  following activities:                          types  of  property  include contacts  with 
All corporations  and partnerships  are 
required  to  file  Form  BAR-0,  West            making,  acquiring, selling  or                West Virginia reasonably required to:
Virginia Business Activity  Report,  with the     servicing  loans  or  extensions               „  evaluate and complete the acquisition 
West Virginia State Tax Department if they        of credit; leasing  or acting  as               or disposition of the property;
carry on any business  activity or own or         an agent, broker or advisor in 
maintain property  in West Virginia  during       connection  with leasing  real                 „  service the property or collect income 
the  year,  unless  they  are  exempt.  (See      and personal  property that is                  from the property; or
below.) The filing of this report will not be a   the economic  equivalent  of an                „  acquire  or liquidate  collateral  relating 
factor in determining whether your business       extension  of  credit:  operating  a            to the property.
is subject to taxation.                           credit card business; rendering 
                                                  estate or trust services; receiving,                         Due Date
Carrying on business activity or maintaining      maintaining or otherwise handling 
property within West Virginia includes, but       deposits; or engaging in any other             You  must  file  Form  BAR-0  each  year  on 
is not limited to:                                activity with an economic  effect              or before the 15th day of the fourth month 
                                                  comparable  to any of the above                after the close of your taxable year.
„ maintaining an office or other place of         activities.
  business in West Virginia;                                                                                   Penalties
„  the presence  of employees, agents,          Exempt entities.  You  do  not  have  to  file   If you do not file Form BAR-0 when required, 
  representatives       or     independent      this report if:                                  you will lose your right under West Virginia 
                                                                                                 law  to  file  a  lawsuit,  except  for  lawsuits 
                                                  
  contractors in West Virginia, if they are     „ during  the  taxable  year  for  which  a      related to your West Virginia tax liability.
  conducting  business  on  behalf  of the 
                                                  report is due, you are registered to 
  corporation or partnership, regardless 
                                                  engage in business in West Virginia;
  of whether the individual  or person                                                           You will not be able to use the courts (except 
  is residing or regularly  stationed in        „ you  filed  a  tax  return  for  that  taxable for activities or property described under 
  West Virginia;                                  year for any taxes administered by the         “Exempt activities”) to enforce contracts or 
„  owning  or maintaining  real property,         Department;                                    to settle lawsuits that arise before the end 
                                                                                                 of the last year for which you fail to file a 
  tangible personal property, or intangible     „  you are a type of organization                timely report.
  property that is in West Virginia;              expressly  exempted  from  taxation 
„  sales of  products  or  services  to           by West Virginia or federal  statute or        However, you may be allowed  to pursue 
                                                  regulation; or
  West Virginia  customers who receive                                                           any such lawsuits if you file any report due, 
  the product or service in West Virginia;      „  the activities  or interests  in  property    pay all taxes, interest, and penalties due, or 
„  sales of services that are performed           you owned  in West Virginia  consist           if you provide for them by posting a security 
                                                  solely of activities or property expressly     bond with the Department.
  outside  West  Virginia,  the  benefits  of 
                                                  exempted  from  state  taxation  by 
  which are consumed in West Virginia;                                                            West Virginia and federal I.D. 
                                                  West  Virginia or  federal statute  or 
„  transactions    with    West   Virginia        regulation.                                                  Numbers
  customers that  involve intangible                                                             The West Virginia  I.D. number is the 
  property   and        result in income        Exempt activities.  You are not  required        taxpayer’s  identification  number  assigned 
  flowing  to  the  corporation  from  within   to  file  this  report  if  your  activities  in by the Department. If you do not have a 
  West Virginia;                                West Virginia relate solely to your ownership    West Virginia I.D. number, apply for one by 
„  leases of tangible  personal  property       of an interest in the following property:        writing to:
  located in West Virginia;                     „  real estate mortgage investment                West Virginia State Tax Department
„  sales and leases of West Virginia real         conduits;                                       Taxpayer Services Division
  estate; or                                    „  real estate investment trusts;                              P.O. Box 3784
„  any activity described in item 8 on          „  regulated investment companies;                Charleston, WV 25337-3784
  the reverse side if done by a financial 
  organization  which (1) obtains or            „  securitized loans; or                         You  should  also  fill  in  your  federal  I.D. 
  solicits by any means business with 20        „  secondary  loan  market assets from           number, but do not use it in place of your 
                                                                                                 West Virginia number.
  or more persons in West Virginia, or (2)        which the interest is attributed to 
  has gross receipts of $100,000 or more          consumer or commercial loans.
  from sources within West Virginia. The                                                          Mail form BAR-0 to:
  term “financial organization” is defined      Secondary loan market assets are loans or         West Virginia State Tax Department
  to include any holding  company or            other similar payment obligations  solicited      Tax Account Administration Division
  regulated  financial  corporation,  or        and entered into by persons independent of                     P.O. Box 1202
  subsidiary thereof, or any corporation        and not acting on behalf of the owner.            Charleston, WV 25324-1202
  which  derives  more  than  50%  of  its 






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