West Virginia Tax ID Number: How to Register, Fee, and Exemptions

To get a West Virginia tax ID number, register your business with the West Virginia State Tax Department by filing the Business Registration Application (WV/BUS-APP) and paying a $30 fee. The Tax Department then issues a Business Registration Certificate and assigns a separate account number for each tax your business owes, such as sales tax or withholding tax. The certificate is permanent once issued.¹

Who Has to Register

Anyone engaging in business activity in West Virginia must obtain a Business Registration Certificate before starting operations.² That includes sole proprietors, LLCs, corporations, partnerships, and nonprofits. If you’re selling products, providing services, or doing anything for economic gain in the state, you need to register.

A separate certificate is required for each physical location where you do business with the public.² Two storefronts mean two registrations and two $30 fees.

Operating without a certificate carries a penalty of up to $50 per month (or partial month) you remain unregistered, on top of any back taxes, interest, and other penalties the Tax Commissioner may assess.¹

Out-of-State Sellers

You don’t need a physical presence in West Virginia to trigger the registration requirement. Remote sellers must register and begin collecting West Virginia sales and use taxes once they cross either of two thresholds in a calendar year: more than $100,000 in gross sales delivered into the state, or 200 or more separate transactions with West Virginia customers.³ The obligation covers both state and municipal sales taxes.

What to Gather Before You Apply

Gathering your information in advance keeps the application from stalling. The Tax Department warns that incomplete forms cause processing delays.⁴ You’ll need:

Your Federal Employer Identification Number (FEIN). Sole proprietors with no employees use their Social Security Number instead.⁴
Your legal business name, exactly as it appears on your organizational documents.
The physical address where most of your operations happen (not a registered agent address).
The six-digit NAICS code that describes your primary business activity.⁴
The date you began or plan to begin operations in the state.

Your West Virginia tax ID number is built from your FEIN or Social Security Number. If you have employees, the state ID is based on the FEIN; sole proprietors without employees get theirs based on their SSN.⁵

How to File

Online

The fastest route is the Business4WV portal at business4.wv.gov.⁶ Create an account, work through the guided screens, and pay the $30 fee by credit card or e-check. Online filings are generally processed quickly, though the Tax Department does not publish a guaranteed turnaround.

By Mail

Download the WV/BUS-APP form from the Tax Department’s website, complete all pages, and mail it with a $30 check or money order to:

West Virginia State Tax Department
Business Registration Application
P.O. Box 2666
Charleston, WV 25330-2666

Expect at least a couple of weeks before your certificate arrives by mail.

The $30 Fee and Who Is Exempt

The registration tax is $30 per certificate, and it applies every time a certificate is newly issued, reissued after a change, or reinstated after suspension or revocation.²

Some registrants are exempt from the fee, though they still have to register:²

Businesses with gross income of $10,000 or less in the preceding tax year.
Organizations that qualify (or would qualify) for federal tax exemption under IRC Section 501.
The state, its political subdivisions, and U.S. government agencies exempt from state taxation.
Persons engaged in farming operations. Producers who sell farm products directly to the public may not need to register at all.
Out-of-state retailers with no in-state presence who voluntarily agree to collect and remit use tax.

What You Receive

Once your application is processed, the Tax Department sends a Business Registration Certificate along with a list of the tax accounts assigned to your business and the ID number for each one.¹ If you owe sales tax, you’ll get a sales tax account number. If you have employees, you’ll get a withholding tax account. The Tax Department decides which accounts you need based on the information in your application.

The certificate is permanent. It does not expire and does not require annual renewal.⁷ It stays valid until your business name changes, your business location changes, or ownership changes hands. Routine changes like swapping out corporate officers or adding a new LLC member do not trigger a new certificate.

Displaying and Updating the Certificate

West Virginia law requires you to post your certificate in a visible spot at the location where you conduct business, and to produce it for inspection when the Tax Commissioner or any state, county, or municipal law enforcement officer asks.⁸

When your name, address, or ownership changes, file a BUS-RBL (Reissuance of Business Registration Certificate) and pay another $30.¹ You can submit the BUS-RBL through the MyTaxes portal at mytaxes.wvtax.gov or by mail. Use the same form to request a replacement if your original is lost or damaged. Don’t use the BUS-APP for changes to an existing registration; that form is only for new businesses.⁴

Municipal Taxes Are Separate

Your state certificate does not cover local obligations. West Virginia municipalities have authority to impose their own business and occupation taxes on activities within their city limits.⁹ If you operate in a city such as Charleston, Huntington, or Morgantown, check with the local government about any additional registration or licensing requirements. Local fees and rates vary by municipality.

1
West Virginia Tax Division. Business Registration Frequently Asked Questions
2
West Virginia Legislature. West Virginia Code 11-12-3 – Business Registration Certificate Required; Tax Levied; Exemption from Registration; Exemption from Tax; Penalty
3
West Virginia Tax Division. Remote Sellers and West Virginia Sales and Use Tax
4
West Virginia State Tax Department. West Virginia New Business Registration Application
5
West Virginia State Tax Department. West Virginia Business Registration Information and Instructions
6
One Stop Business Portal. One Stop Business Portal
7
West Virginia Tax Division. Business Registration
8
West Virginia Legislature. West Virginia Code 11-12-7
9
West Virginia Legislature. West Virginia Code 8-13-5