Enlarge image | 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 |
Enlarge image | 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 |