West Virginia Sales & Use Tax Licensing
Licensing requirements for West Virginia businesses.
Business entities that sell tangible goods or offer services may need to register for sales
and use taxes
at the state level. Most states require businesses to either incorporate or foreign qualify
prior to
registering for a sales and use tax account, and many states also ask for the IRS issued EIN
number as a
part of tax registration.
Sales & Use Tax Licensure
This section applies to businesses that are applying for a license
in West Virginia for the first time.
Agency: | West Virginia State Tax Department |
Form: | Form WV/BUS-APP |
Filing Method: | Mail or online. |
Agency Fee: | $30 registration fee unless the applicant is a nonprofit, foreign retailer, government agency, or only applying for a withholding account or agricultural/farming account. |
Remote Sales Threshold: | $100,000 in sales or 200 separate transactions |
Enforcement Start Date: | 01/01/2019 |