Here is the definition from the State Tax Department:

A business activity is all purposeful revenue-generating activity engaged in or caused to be engaged in with the object of gain or economic benefit, either direct or indirect.  This also includes all activities of this State and its political subdivisions which involve the sale of tangible personal property or the rendering of a service when such service activities compete with or may compete with the activities of another person.

The State Tax Department advises that persons are not required to obtain a business registration certificate if they engage solely in the following activities.

1. Judicial sales directed by law or court order.
2. Sales for delinquent taxes of real or personal property.
3. The conduct of a charitable bingo licensed under West Virginia Code § 47-20 or charitable raffle licensed under West Virginia Code § 47-21.
4. The conduct of a horse or dog race meeting by any racing association licensed under West Virginia Code § 19-23.
5. The operation or maintenance of the pari-mutuel system of wagering during the conduct of a licensed horse or dog race meeting.
6. The sale of any commodity during the conduct of a licensed horse or dog race meeting.
7. The services of owners, trainers or jockeys which are essential to the effective conduct of a licensed horse or dog race meeting.
8. Occasional or casual sales of property or services by persons not engaged in a business activity.

Additionally, any person engaging in a business activity who meets all three of the following criteria are not required to obtain a Business Registration Certificate.

1. Is not required by law to collect any tax or withhold a tax; and
2. Does not claim exemption from payment of the West Virginia Consumers Sales and Service Tax or Use Tax; and
3. Had a gross income from business activity of $4,000.00 dollars or less from operations in all states during the Income Tax year most recently completed.

The type and length of business activity in West Virginia will affect whether your business is required to obtain a business registration certificate or a certificate of authority.  Businesses that have locations and/or employees in West Virginia are usually required to register.  If you believe your company might not be required to register, you may apply for an official determination using these forms.

• If your business is a corporation, review the legal reasons for exemption on the form Application for Exemption From Certificate of Authority.  If you believe these reasons cover your company, you may apply on that form.
  
  
• Request an official determination of your business registration requirements by completing the NEXUS Questionnaire.