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West Virginia does ask for a state level registration. A business registration certificate is required, and it comes from the State Tax Department, not the Secretary of State. The Tax Department's business registration page says so in its first line, and its questions and answers fill in the details.
Who needs the certificate?
Every individual or business entity, before any business activity in the state. The Department defines business activity broadly. It means any purposeful revenue generating activity done for gain or economic benefit, direct or indirect. The cited code reference is W. Va. Code section 11-12-1 and following.
A few activities do not need registration if they are the only activity. Examples are court ordered sales, tax sales and occasional or casual sales by someone not in business. A person who meets all three of these conditions is also exempt:
- not required by law to collect or withhold any tax;
- not claiming an exemption from the sales and use tax; and
- gross income from business activity of $4,000 or less in the last completed income tax year, in all states.
How do you get one?
File an application through the Business for West Virginia website, which is the state's online portal, or send form BUS-APP to the Tax Commissioner. The Secretary of State's own page for new businesses says filing through the One Stop Business Portal makes sure the registration requirements with the necessary state agencies are met for the type of business you run. Our West Virginia LLC guide covers the entity filing that comes first.
What does it cost?
The fee is $30. Some applicants do not pay it: qualifying nonprofits, the state and its political subdivisions when selling in competition with others, federal agencies, people in agriculture or farming, out-of-state companies with no nexus that employ a West Virginia resident, and private households with domestic help. The last two register as withholding only. They still need the certificate.
How long does it last, and what changes it?
The certificate is permanent. It stays in force until your legal name, your location or your ownership changes, or until the Tax Commissioner suspends or revokes it. A change of partners or LLC members, or of corporate officers, does not need a new one. To change a name or address you file form BUS-RBL and pay the $30 registration tax, or submit the change through your MyTaxes account.
You cannot transfer it. If you stop doing business in the state, you surrender it to the Tax Commissioner.
What if you skip it?
Operating without one can bring penalties of up to $50 a month for each month or part of a month. That adds up each month, so register before you open. The Department also lists a Request for Statement of Good Standing on that page. We did not read what it covers.
What else do you pay each year?
The certificate is separate from the Secretary of State's yearly LLC filing. The annual report runs from January 1 to June 30. It costs $25 if received by June 30, and $75 after that, including a $50 late fee. If you will use a trade name, see the Secretary of State's trade name filing in our state guide.
Where do you check a license?
We did not read a West Virginia tool for checking a certificate, so ask the Tax Department. For methods, see the business license lookup guide. To compare neighbors, see Ohio, Pennsylvania and Maryland.
This page does not cover local business taxes, professional licenses or specialty registrations such as bingo or collection agencies.