West Virginia State Law

West Virginia businesses must register with the Secretary of State and obtain a Business Registration Certificate from the State Tax Department before conducting business. The certificate fee is $30 and…

Source: WV Secretary of State

West Virginia requires contractors performing work valued at $2,500 or more to be licensed by the Contractor Licensing Board. Separate license classifications exist for general building, general engineering, and specialty…

Source: WV Division of Labor

The West Virginia Small Business Development Center (WVSBDC) network provides free one-on-one business advising, financial analysis, and training to West Virginia entrepreneurs and small business owners. The network is hosted…

Source: WV Small Business Development Center

The West Virginia Economic Development Authority administers grant and loan programs to support businesses creating jobs in West Virginia. The SUPER Credit and other incentive programs provide performance-based awards tied…

Source: WV Economic Development Authority

Home-based businesses in West Virginia are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer…

Source: WV Secretary of State

West Virginia LLCs are formed by filing Articles of Organization with the Secretary of State and paying a $100 fee. All LLCs must designate a registered agent with a West…

Source: WV Secretary of State

West Virginia corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum $50 fee based on authorized shares. Corporations must designate a registered…

Source: WV Secretary of State

West Virginia LLCs and corporations must file an Annual Report with the Secretary of State by July 1 each year. The filing fee is $25 for LLCs and $25 for…

Source: WV Secretary of State

West Virginia imposes a flat 6.5% corporate net income tax on income attributable to West Virginia. C corporations file Form WV/CNF-120 with the State Tax Department. Multi-state corporations apportion income…

Source: WV State Tax Department

West Virginia imposes a state sales tax of 6% on retail sales of tangible personal property and certain services. Municipal taxes in some cities may add up to 1%. Groceries…

Source: WV State Tax Department

West Virginia imposes a Business and Occupation (B&O) tax on certain industries including utilities, natural gas, and timber extraction. Rates vary by industry classification. Most general retail and service businesses…

Source: WV State Tax Department

West Virginia minimum wage is $8.75 per hour, above the federal floor. Tipped employees may be paid $2.62 per hour provided tips bring total compensation to at least the minimum…

Source: WV Division of Labor

West Virginia employers must carry workers compensation insurance for all employees. Coverage may be obtained through BrickStreet Mutual Insurance (formerly the state fund), private insurers, or approved self-insurance. The Insurance…

Source: WV Offices of the Insurance Commissioner

West Virginia professional licensing is administered through multiple state boards covering engineers, architects, real estate agents, healthcare providers, accountants, and contractors. The Secretary of State One Stop Business Center provides…

Source: WV Secretary of State