Every business in West Virginia must register with the West Virginia State Tax Department and pay a $30 fee before commencing business activities in the state. This includes domestic and foreign LLCs. LLCs may register online at the WV One Stop Business Portal or by postal mail using Form WV/BUS-APP. Detailed instructions are contained in the booklet Applications and Instructions for Business Startup, available at the West Virginia State Tax Department. For more information, see Nolo's article West Virginia LLC Annual Filing Requirements.