First decide on a business structure West Virginia as a Sole Proprietor, LLC/Corp, or Partnership.

Selling/Leasing or if wanting to buy or sell West Virginia merchandise, food, equipment wholesale requires a Seller's Permit.

All WV Businesses Using a DBA doing business as name need a DBA Fictitious Business Name

Hiring WV Workers Requires a Federal EIN and a State Tax Number EIN

The West Virginia (WV) state Sales Tax (get Seller's Permit) rate is currently 6%. Depending on local municipalities, the total tax rate can be as high as 7%.  

All vendors/sellers who are required to collect West Virginia Sales Tax (get Seller's Permit) and are doing business in an area with local sales and use tax must also collect and remit the local Sales Tax (get Seller's Permit) to the State Tax Department.

Those include sellers from outside the locality that:

Have an office, distribution, sales, sample or warehouse location or other place of business in the local area either directly or by a subsidiary;

Have a representative, agent, salesperson, canvasser or solicitor in the local area – on either a permanent or temporary basis – who operates under the authority of the retailer or its subsidiary for any purpose, such as repairing, selling or installing orders for the retailer’s goods or services or leasing tangible personal property in the local area; A Charleston company sells tires to a Williamstown company. The Charleston company delivers the tires to Williamstown in its own truck.  

The Charleston company is required to collect the Williamstown Sales Tax (get Seller's Permit) .

A person sells clothing at an event located in a city with a local tax, and the customers take possession of the items in that city. Since the sales are being made in a city with a local tax, the seller must collect the local tax.  

This is true even if the seller is from outside the city.