W. Va. Code R. § 110-12B-3 - Registration of Transient Vendors

3.1. Business Registration Certificate Required. -- Prior to conducting any type of business activities in this State, a transient vendor must first obtain a business registration certificate from the Tax Commissioner, pay the tax imposed by W. Va. Code '11-12-1 et seq., and post bond required by W. Va. Code '11-12-21.

3.1.1. The business registration tax levied by W. Va. Code '11-12-4 is fifteen dollars ($15.00) for each business registration certificate.

3.1.2. A transient vendor which sells tangible personal property from or out of one or more vehicles at one or more locations needs a business registration certificate for the business activity. A copy of its business registration certificate shall be carried in each vehicle and publicly displayed while business is conducted from or out of each vehicle or at each location.

3.2. Registration Period. -- The business registration certificate, when issued by the Tax Commissioner, shall be valid for the current registration year, as that term is defined in the preceding subsection 2.5.

Notes

W. Va. Code R. § 110-12B-3