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-7 - When Business with Current Business Registration Certificate Must Apply for a New Certificate During a Registration Period

Universal Citation: 110 WV Code of State Rules 110-12D-7

Current through Register Vol. XLI, No. 38, September 20, 2024

7.1. Change in name of business. -- A change in the name of the business voids the current business registration certificate and requires that application be made to the Tax Commissioner for issuance of a new certificate in the new name of the business. W. Va. Code § 11-12-6.

7.2. Change in business location. -- A change in the physical location at which or from which business is conducted voids the current business registration certificate and requires that application be made to the Tax Commissioner for issuance of a new certificate showing the new physical location at which or from which business is conducted. W. Va. Code § 11-12-6.

7.3. Change in ownership. -- A change in the ownership of the business, or a change in the real parties in interest in the business, voids the current business registration certificate and requires that application be made to the Tax Commissioner for issuance of a new certificate. However, a change in the partners in a partnership, or in the members of a limited liability company or in the composition of any other group of combination acting as a unit does not in and of itself require issuance of a new business registration certificate. A new certificate would be required if in addition to adding a partner or a member (or the withdrawal of a partner or member) the name of the business is changed, or the location changes at or from which the business is conducted. W. Va. Code § 11-12-6.

7.3.1. A change in the names of the officers of a corporation does not void the current business registration certificate and does not require that application be made to the Tax Commissioner for issuance of a new certificate. W. Va. Code § 11-12-6.

7.4. Change in business activity. -- A change in the business, activity, or trade being conducted at or from the location specified in the business registration certificate may require that the registrant apply to the Tax Commissioner for issuance of a new certificate.

7.4.1. If after a business registration certificate is issued, the business begins to sell cigarettes, other tobacco products, or cigarette wrappers, at wholesale or retail, the business shall apply for a new business registration certificate. W. Va. Code § 11-12-4a.

7.4.2. If after a business registration certificate is issued, the business makes a business decision to no longer sell cigarettes, other tobacco products, or cigarette wrappers, at wholesale or retail, the business shall apply for a new business registration certificate. W. Va. Code § 11-12-4a.

7.4.3. If after a business registration certificate is issued, the business decides to also conduct business as a collection agency, or as an employment agency, or to sell drug paraphernalia, the registrant shall apply to the Tax Commissioner to engage in those activities before the business begins to (1) furnish collection agency services, (2) furnish employment agency services or (3) sell drug paraphernalia. W. Va. Code § 11-12-3(b)(4).

7.4.4. If after a business registration certificate is issued to also conduct business as a collection agency, or as an employment agency, or to sell drug paraphernalia, a business decision is made that the business no longer wants to engage in the particular activity, the registrant shall apply to the Tax Commissioner for a new business registration certificate. W. Va. Code § 11-12-3(b)(4).

Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.

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