Who needs a business registration certificate: sales and use tax, withholding (the state business license) in West Virginia?

Issued by West Virginia Tax Division, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in West Virginia

The West Virginia table lists this for every kind of business.

Every person doing business in West Virginia holds a business registration certificate, which is the state’s general business license, and posts it at each location. Register through the One Stop Business Portal before the first sale; the same application opens the sales tax account (6% state tax, plus a municipal sales tax of up to 1% in the cities that levy one) and the withholding account.

Checked Oct 21, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by West Virginia Tax Division.

Sources and dates

Tax Division business registration questions and answers; West Virginia Code 11-12. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.