Which Businesses Need a Seller's Permit in West Virginia?
Generally speaking, a business that sells or leases tangible personal property is required to have a wholesale license in West Virginia. Certain physical items are also exempt from West Virginia sales and use tax. These include: medical drugs and prosthetic devices, lottery tickets, and newspapers (if delivered by route carriers).
Remote sellers without a physical presence in the state must collect sales tax if they generate more than $100,000 in sales per year in West Virginia or have at least 200 distinct transactions.
Businesses that provide services are also generally subject to this requirement. Exempt services include data processing, real property contracting, and sales of video arcade games and motion picture films.
You will need a separate business registration certificate for each of your West Virginia locations. Certificates are non-transferrable and must be displayed at all times.