6 — West Virginia Business Registration Information and Instructions tax.wv.gov
LINE 13. GENERAL ACTIVITY
Read through the various categories of business activity and check
any that apply to your business. Some business activity will require
additional documentation or bonding. These are noted. If additional
documentation is required, your application could be delayed if you do
not submit it with your BUS-APP.
• SALES AND SERVICES - Check this if any of the following
apply:
» You make sales of tangible personal property.
» You provide services.
» You conduct Maintenance work.
This applies if your business is
» Conducted from a West Virginia location.
» Provided to customers in West Virginia.
• BEER – Your business brews, manufactures, imports, distributes,
or wholesales beer.
• WINE – Your business distributes, supplies, or directly ships wine
into West Virginia. Additionally, you must check this if you are a
farm winery.
• WINE/LIQUOR – You are a retailer who sells wine or liquor by
the bottle. This can include, but is not limited to, liquor stores,
wine shops, or supermarkets. If you are a club, bar, or restaurant,
instead mark the check box that indicates that is how you sell
alcohol.
If your business activity includes the sale of beer, wine, or liquor, we
will be sending you the Schedule ABC. You will need to have all
your required licensure from the West Virginia Alcohol Beverage
Control Administration to complete the State Tax Department’s
Schedule ABC. This is to report under which ABC licenses you are
conducting your business.
• CONSTRUCTION – Your business prepares sites for new
structures, erects buildings or engineering projects, makes
alterations or performs maintenance on existing structures. See
TSD 310 for further information.
• NON-RESIDENT CONTRACTOR – You are a person engaged in
contracting who does not have a bona fide place of business within
West Virginia and are not already registered in West Virginia for
tax purposes due to other on-going business activity. Contracting
includes such activity that would constitute capital improvements.
See TSD 310 for information on capital improvements. In addition
to registering with the State Tax Department, you will need to post
bond to meet your use tax liabilities and must file an itemized
letter listing equipment and materials brought into West
Virginia for use in your contracting activity. See TSD 330 for
further information.
• MANUFACTURING – Your business engages in the mechanical,
physical, or chemical transformation of materials, substances, or
components into new products. This includes the assembling of
component parts of manufactured products, except in activity that
would be considered construction. Generally, manufacturing occurs
in plants, factories, or mills using power driven machines such
as wood product, chemical, computer, or textile manufacturing.
However, it can also include products made by hand such as
bakeries and tailors.
• COLLECTION AGENCY – Your business primarily collects
payments for claims and remit payments collected to your clients.
You must complete the CAB-1 and be bonded to receive your
business license from the State Tax Department.
• SOFT DRINKS BOTTLER - Your business produces the soft
drinks, including sodas, juices, flavored milks, waters, powders,
and syrups.
• SOFT DRINKS WHOLESALER- Your business sells soft drinks
as a wholesaler.
• SOFT DRINKS CROWN MANUFACTURER- Your business
creates the container, cap, crown, or lid for soft drinks, containing
the West Virginia indicia. Additional bonding is required.
All Indicia will need to be submitted for approval. You will be
contacted by the Tax Department regarding this additional approval
following the processing of your BUS-APP.
• SOFT DRINKS RETAILER- Your business purchases soft drinks
from a bottler or a wholesaler. Indicate if the bottler or wholesaler
has already paid the excise tax (marked with excise tax paid) or not
(marked without excise tax paid)
• TELEMARKETING – Your business initiates or receives
communications to promote or sell a product or service. In
addition to the BUS-APP, you should submit the WV TLM
and a corporate surety bond. For more information, see the West
Virginia Telemarketing Act of 1998 or Legislative rule 119-301.
• EMPLOYMENT AGENCY – Your business lists employment
vacancies and refers or places applicants for employment. You will
need to include a letter from the Commissioner of Labor with your
BUS-APP.
• FIREWORKS – Your business sells sparklers and novelties. You
will additionally need to be licensed by the State Fire Marshal.
• MAKE CONSUMER or SUPERVISED LOANS – You will also
need to complete the BUS-CSL.
• DRUG PARAPHERNALIA – Your business sells drug-related
items marketed for use with a controlled substance. See West
Virginia Code §47-19-1 et seq. You will also need to complete
forms DRUG-1 and DRUG-2 .
• PRENEED CEMETERY – Your business operates a cemetery
company in West Virginia. You will need to include CEM-1 and
CEM-B with your BUS-APP.
• TRANSIENT VENDOR – You are a vendor from outside West
Virginia who transports and makes taxable sales of tangible
personal property and do not have a business location in the state.
You will need to include the TVL-1 and a $500 bond or certified
check with your BUS-APP. See TSD-317 for more information.
• OPERATE NATURAL GAS STORAGE - Your business utilizes
one or more gas storage reservoirs located within West Virginia.
• PROVIDE ELECTRIC POWER - Your business generates,
produces or sells electric power, such as coal, natural gas, hydro,
wind, solar, or other forms of electric power. This does not include
business that charge for power usage such as landlords or rental
agencies.
• PUBLIC UTILITIES – Your business provides public utilities
regulated by the Public Service Commission of West Virginia.
• SOLID WASTE – Your business performs the disposal of solid
waste at any solid waste disposal facility in West Virginia.
• OTHER SALES, SERVICE, OR MAINTENANCE NOT LISTED
– Your business sells a product, provides a service, or conducts
maintenance but does not fall into any of the categories already
listed. If you check this, the accuracy of your NAICS codes is even
more important as the NAICS codes will help us to identify what if