West Virginia — statewide
West Virginia State Tax Division
In short
West Virginia State Tax Division issues 3 permits we publish for West Virginia — statewide, last verified 2026-09-04. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Sales and Use Tax Registration — West Virginia position (through the Business Registration Certificate)only if it applies to you | West Virginia State Tax Division | No fee | not applicable — no separate permit exists | 2026-09-04 |
| Business Registration Certificate | West Virginia State Tax Division | $30 one-time — the certificate never expires | permanent — valid until the business relocates, closes, or the certificate is suspended or revoked | 2026-09-04 |
| Automotive Repair Shop License — West Virginia position (business registration applies)only if it applies to you | West Virginia State Tax Division | No fee | not applicable | 2026-09-04 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Sales and Use Tax Registration — West Virginia position (through the Business Registration Certificate)
The Tax Division's business registration FAQ states that, on receipt of the Application for Registration Certificate, it determines the tax types for which the business is responsible, assigns an account ID number for each, and issues the West Virginia Business Registration Certificate together with a list of the business's tax accounts. Consumers Sales and Service Tax registration therefore comes through that one application, so no separate sales tax fee is shown here. Under W. Va. Code section 11-12-3 and the Tax Division's TSD-360, the certificate costs $30 and is permanent for each fixed business location until the business relocates or closes, or the certificate is suspended, revoked or cancelled.
Business Registration Certificate
This is West Virginia's genuine general business license, and it is priced and structured unlike almost anything else covered here: thirty dollars, paid once, for a certificate that stays valid permanently unless the business moves, closes, or the certificate is revoked for cause — no annual renewal, no ongoing fee at all. A separate certificate is required for each fixed business location. The same certificate also serves as the state's sales tax registration, so there is no additional sales tax permit to apply for on top of it — see that record for confirmation. Corporations, LLCs, limited partnerships and voluntary associations must register with the Secretary of State first; the tax division will not issue this certificate until that step is done. A handful of exemptions apply, covering qualifying nonprofits, government bodies, agricultural operations, and households employing domestic help. Operating without one risks a penalty of $1,000 to $10,000, plus $100 for every day beyond an initial thirty-day grace period.
Automotive Repair Shop License — West Virginia position (business registration applies)
No auto repair shop license fee is recorded here. The Tax Division's TSD-360 states that any person engaging in business activity in West Virginia must register with the Tax Division before commencing business, at $30 for a Business Registration Certificate that is permanent for each location, and that registration is the state-level item recorded for a repair shop. West Virginia's consumer protection statutes governing vehicle warranty work and aftermarket crash parts regulate conduct rather than creating a license to hold. Vehicle dealer licensing, administered separately by the motor vehicle division, is triggered by buying and selling vehicles rather than by repairing them, so a shop that only repairs falls outside it.
Contact
- Jurisdiction
- West Virginia — statewide
- Phone
- (304) 558-3333
- Website
- tax.wv.gov
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- West Virginia State Tax Division — TSD-360, the Business Registration Certificate, $30 and permanentWest Virginia State Tax Division · primary source · retrieved 2026-09-04
Other West Virginia statewide offices
- West Virginia Secretary of State, Business and Licensing Division
- West Virginia Bureau for Public Health
- West Virginia Division of Labor
- West Virginia Board of Barbers and Cosmetologists
- West Virginia Board of Veterinary Medicine
- West Virginia Contractor Licensing Board
- West Virginia Department of Human Services
- West Virginia State Fire Marshal's Office
West Virginia jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.