West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12B - Registration Of Transient Vendors
Section 110-12B-3 - Registration of Transient Vendors
Universal Citation: 110 WV Code of State Rules 110-12B-3
Current through Register Vol. XLI, No. 38, September 20, 2024
3.1. Business Registration Certificate Required. -- Prior to conducting any type of business activities in this State, a transient vendor must first obtain a business registration certificate from the Tax Commissioner, pay the tax imposed by W. Va. Code '11-12-1 et seq., and post bond required by W. Va. Code '11-12-21.
3.1.1. The business registration tax levied
by W. Va. Code '11-12-4
is fifteen dollars ($15.00) for each business registration
certificate.
3.1.2. A transient
vendor which sells tangible personal property from or out of one or more
vehicles at one or more locations needs a business registration certificate for
the business activity. A copy of its business registration certificate shall be
carried in each vehicle and publicly displayed while business is conducted from
or out of each vehicle or at each location.
3.2. Registration Period. -- The business registration certificate, when issued by the Tax Commissioner, shall be valid for the current registration year, as that term is defined in the preceding subsection 2.5.
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