West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-12D - Business Registration Certificate - Suspension For Failure To Pay Personal Property Taxes
Section 110-12D-4 - When a Business Registration Certificate is Required; Posting
Current through Register Vol. XLI, No. 38, September 20, 2024
4.1. Registration required. -- Except as otherwise provided in W. Va. Code § 11-12-1 et seq. or this rule, no person may engage in or prosecute in the State of West Virginia any business activity without first obtaining a business registration certificate from the Tax Commissioner. In addition to having a current business registration certificate:
4.2. Multiple business registration certificates. -- A separate business registration certificate is required for each fixed business location from which property or services are offered for sale or lease to the public as a class, or to a limited portion of the public; or at which customer accounts may be opened, closed or serviced.
Example 1. XYZ Dry Goods has two retail stores in West Virginia. Each store is required to have a business registration certificate.
Example 2. In addition to the two retail stores, XYZ Dry Goods also has a warehouse. No sales are made at the warehouse and customers cannot go there to return or exchange merchandise or to open, close or pay on an account with the store. The warehouse does not need a separate business registration certificate.
Example 3. In addition to the two retail stores and warehouse mentioned in examples one and two, XYZ Dry Goods has a warehouse at which customers may pick up orders or return orders and receive credit against their account for the returned merchandise. A separate business registration certificate is needed for this warehouse.
Example 4. In addition to the two retail stores and the two warehouse, XYZ Dry Goods has its offices at another location. Customers may go to the office to open or close their account or make payments on account balances. The office needs a separate business registration certificate.
4.3. Coin-operated machines. -- A separate business registration certificate is not required for each "coin-operated" machine. A separate certificate is required for each location from which making coin-operated machines available to the public is itself a business activity. As used here, "coin-operated" machine includes any machine or other device into which the customer must insert coins, tokens, United States currency, a credit or debit card or other card pursuant to which the customer pays money or other consideration for use of the machine or other device.
Example 1. ABC Vending Machine Company owns vending machines that are located at various places in the State of West Virginia. The Company maintains an office/warehouse in Charleston. Company employees service these machines and restock them with merchandise. The Company needs one business registration certificate for the office/warehouse. It does not need a separate business registration certificate for each location where a vending machine is physically located and available to consumers.
Example 2. Same facts as in example one, except that the Company also operates at a separate location a self-service laundry facility that has coin-operated washing machines and dryers and vending machines for sale of goods such as laundry detergent, bleach, fabric softener and soft drinks. A separate business registration certificate is needed for this facility.
4.4. Mobile businesses selling to customers. -- A business that sells tangible personal property or services from or out of one or more vehicles must have a separate business registration certificate for each fixed location in this State from or out of which business is conducted. A copy of its business registration certificate must be carried in each vehicle and publicly displayed while business is conducted from or out of the vehicle.
4.5. Exemption from registration. -- Any person engaging in or prosecuting business activity in this State who is not required by law to collect or withhold a tax administered under the West Virginia Tax Procedure and Administration Act, W. Va. Code § 11-10-1 et seq., and who does not claim an entity-based or use-based exemption from paying consumers sales and use taxes on its purchases of tangible personal property, taxable services and custom software for use in business including, but not limited to, goods and services purchased for resale, is exempt from the requirement to have a business registration certificate.
4.6. Posting of certificate.
4.7. Inspection of certificate. -- The registrant shall produce the certificate of registration for inspection whenever required by the Tax Commissioner or by any law-enforcement officers of this State, including those of a county or municipality in which the privilege to conduct business is being exercised. W. Va. Code § 11-12-7.
