IPCPR Legislative | Operating Your Business in West Virginia

Operating Your Business in West Virginia

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Operating Your Business in West Virginia

Each person who sells other tobacco products at wholesale or retail must apply for and receive a Business Registration Certificate from the West Virginia State Tax Department by filing the Application for Registration Certificate (Form WV/BUS-APP) online through the Business for West Virginia website at https://www.business4wv.com/b4wvpublic/default.aspx. The Tobacco License application is included in Form WV/BUS-APP. The business registration fee is $30, and Business Registration Certificates are valid until suspended, revoked, or cancelled by the Tax Commissioner.

 

  1. W. Va. Code § 11-12-4a: Sellers of cigarettes, tobacco products, or cigarette wrappers required to be licensed; business registration certificate is license; criminal penalties
    W. Va. Code § 11-12-5: Time for which registration certificate granted; power of Tax Commissioner to suspend, revoke or cancel certificate; certificate to be permanent until cessation of business for which certificates are granted or revocation, suspension or cancellation by the Tax Commissioner; penalty for involuntary loss of license due to failure to pay required fees and taxes relating to business

 

On or before the 15th day of each month, manufacturers, importers, common carriers, wholesalers, subjobbers, retail dealers, and agents or vending machine operators must file a Tobacco Products Tax Report (Form TPT-709), along with payment for taxes due. Form TPT-709 may be filed online through the MyTaxes website at https://mytaxes.wvtax.gov/_/#1.

 

  1. W. Va. Code § 11-17-12: Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.

 

West Virginia state law does not contain restrictions on smoking in restaurants or bars. Generally, smoking and drinking may be allowed in these establishments. However, localities may impose more stringent laws or ordinances.

 

No municipality or governmental subdivision may levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with state law.

 

  1. W. Va. Code § 11-17-4a: No tobacco products tax by municipalities or other governmental subdivisions

Form WV/BUS-APP: Application for Registration Certificate
https://www.state.wv.us/taxrev/forms/BusinessRegistration.forms.fillable.pdf

 

Applications and Instructions
http://www.state.wv.us/taxrev/forms/BusinessRegistration.booklet.pdf

 

West Virginia State Tax Department: Tobacco Products Returns and Schedules

http://tax.wv.gov/Business/ExciseTax/Pages/TobaccoProductsReturnsAndSchedules.aspx

 

Form TPT-709: Tobacco Products Tax Report
http://www.state.wv.us/taxrev/forms/tpt709.pdf

 

Instructions
http://www.state.wv.us/taxrev/forms/2010/tpt709.instructions.pdf

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