Do a name search here: http://apps.sos.wv.gov/business/corporations/

West Virginia Secretary of State

Business Division
West Virginia Secretary of State
1900 Kanawha Boulevard East
Building 1 Suite 157K
Charleston WV 25305
P: (304) 558-8000
business@wvsos.com

You’re ready to form your business. You can mail your Articles of Incorporation or Articles of Organization to the Secretary of State or you can file online https://www.business4wv.com/b4wvpublic/default.aspx. It costs $50 to file Articles of Incorporation or $100 to file Articles of Organization. Filings are completed within one business day.

You can incorporate in West Virginia with Northwest Registered Agent if you’d prefer not to file your business’ legal documents yourself.

You need a Business Registration Certificate from the Tax Department before you can do business in West Virginia. The Application for Registration Certificate forms are available on the department website.

Sales Tax:

West Virginia has a 6% state sales tax.

Income Tax:

Personal Income Tax
If income is $10,000-$25,000, tax is $300.00 plus 4% of excess over $10,000
If income is $25,000-$40,000, tax is $900.00 plus 4.5% of excess over $25,000
If income is $40,000-$60,000, tax is $1,575.00 plus 6% of excess over $40,000
If income is over $60,000, tax is $2,775.00 plus 6.5% of excess over $60.000

Corporate Income/Franchise Tax
The corporate income tax rate is 9%
The franchise tax rate is 55 cents per $100 of taxable capital

West Virginia State Tax Department

West Virginia State Tax Department
Post Office Box 11425
Charleston, WV 25339-1425
P: (304) 558-3333
http://www.wva.state.wv.us/wvtax/default.aspx

There is no general state business license but you may need a business license based on your location or occupation.
http://www.business4wv.com/b4wvpublic/default.aspx?pagename=applyforlicense#resultsBookmarkAny other registration requirements?City of CharlestonYou will need a business license from the City Collector’s Office. Application forms are available on the city’s website.

Do I need to collect West Virginia sales tax?

You need to collect sales tax if you sell or lease tangible personal property or provide taxable services in West Virginia.

What is the West Virginia sales tax rate?

West Virginia has a 6% state sales tax.

How do I register for West Virginia sales tax?

You need a Business Registration Certificate from the Tax Department before you can do business in West Virginia. Applications for Registration Certificate forms are available on the Tax Department website.

How much does a West Virginia sales tax permit cost?

No fee.

West Virginia State Tax Department

Post Office Box 11425
Charleston, WV 25339-1425
(304) 558-3333

http://www.wva.state.wv.us/wvtax/default.aspx