West Virginia Business Activity Report

Business Activity Report
Form BARO
FORM

BAR-0

WEST VIRGINIA BUSINESS ACTIVITY REPORT

REV07-2021

West Virginia
State Tax Department

(Read the instructions on the back to determine if you must file this form)
If you need more space to complete any answers on this form, please print or type your answers on a separate sheet of paper.

SECTION A: BUSINESS IDENTIFICATION
1

FEIN

2

BEGINNING

WV TAX ID

TAX PERIOD
ENDING
MM

DD

YYYY

MM

NAME OF CORPORATION OR PARTNERSHIP

PRINCIPAL OFFICE IN WEST VIRGINIA

STREET ADDRESS

STREET ADDRESS

DD

YYYY

3
CITY

STATE

7

CITY

STATE

YES

NO

5

HAVE YOU MADE LOANS, OR LEASES OR SALES OF PRODUCTS
AND SERVICES IN WEST VIRGINIA DURING THE TAXABLE YEAR?

AFFILIATED GROUP? YES

NO

6

STATE OF COMMERCIAL DOMICILE

UNITARY GROUP?
4

ZIP

ARE YOU A MEMBER OF:

PRINCIPAL TYPES OF
BUSINESS, PRODUCTS
AND SERVICES

8

TOTAL AMOUNT OF WEST VIRGINIA SALES (WHOLESALE OR
RETAIL) AND/OR GROSS RECEIPTS ATTRIBUTE TO WEST VIRGINIA.

9

TOTAL AMOUNT OF EVERYWHERE SALES (WHOLESALE OR
RETAIL) AND/OR GROSS RECEIPTS.

ZIP

YES

NO

$
$

OFFICES AND OTHER PLACES OF BUSINESS OWNED OR MAINTAINED IN WEST VIRGINIA DURING THE TAXABLE YEAR:
LOCATIONS (INCLUDE FULL ADDRESS IF DIFFERENT FROM ABOVE)
TYPE OF ACTIVITIES FOR EACH LOCATION
10

11

Number of officers, employees, independent contractors, representatives or other agents with business activity in West Virginia on behalf of your
business. Attach a brief job description for each officer and type of agent and indicate the number of each with any activity in this State regardless
of whether they reside or are regularly stationed in West Virginia.

SECTION B: BUSINESS IDENTIFICATION

Please read instructions on back of this form carefully before completing this section and check all applicable boxes.
Explain all “yes” answers in detail on a separate sheet. You may also be required to answer a West Virginia nexus questionnaire or otherwise provide
additional information if your explanations do not provide a clear picture of your taxability.
During the period covered by this report, did the corporation –

Yes

1

Own, rent, lease or maintain tangible or intangible personal property or real property in West Virginia?

1

2

Employ or own any other assets in West Virginia?

2

3

Own or consign any merchandise located in West Virginia?

3

4

Own assets located in West Virginia that are leased to others?

4

5

Perform any training, consultation, installation, or repair work in West Virginia?

5

6

Derive income from service performed for other businesses or persons located in West Virginia?
Derive income from any source or activity within West Virginia, including income from activities conducted by independent
contractors, representatives or other agents, or by subsidiaries or affiliated entities?
Derive income or other receipts from any financial transactions in West Virginia, including: loans secured by real or tangible property;
consumer loans; commercial loans and installment obligations; syndication and participation loans; credit card services charges and
fees; credit card merchant discount income; performance of financial or fiduciary services; travelers checks and money orders; and
any other receipts not attributable to another state where the organization is taxable?

6

7
8

9

In any other way carry on business activity or maintain property within West Virginia (as described on back of this form)?

NO

7
5

6

SECTION C: SIGNATURE
By my signature I hereby certify that this report, including any accompanying material, is true, correct and complete to the best of my knowledge and belief.
SIGNATURE OF OFFICER OR PARTNER

TITLE

NAME OF OFFICER OR PARTNER (PRINT OR TYPE)

DATE

Mail to: West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 1202
Charleston, WV 25324-1202

TELEPHONE

INSTRUCTIONS FOR FORM BAR-0
gross receipts from one or more of the
following activities:

Filing Requirements
All corporations and partnerships are
required to file Form BAR-0, West
Virginia Business Activity Report, with the
West Virginia State Tax Department if they
carry on any business activity or own or
maintain property in West Virginia during
the year, unless they are exempt. (See
below.) The filing of this report will not be a
factor in determining whether your business
is subject to taxation.

making, acquiring, selling or
servicing loans or extensions
of credit; leasing or acting as
an agent, broker or advisor in
connection with leasing real
and personal property that is
the economic equivalent of an
extension of credit: operating a
credit card business; rendering
estate or trust services; receiving,
maintaining or otherwise handling
deposits; or engaging in any other
activity with an economic effect
comparable to any of the above
activities.

Carrying on business activity or maintaining
property within West Virginia includes, but
is not limited to:



maintaining an office or other place of
business in West Virginia;
the presence of employees, agents,
representatives
or
independent
contractors in West Virginia, if they are
conducting business on behalf of the
corporation or partnership, regardless
of whether the individual or person
is residing or regularly stationed in
West Virginia;



owning or maintaining real property,
tangible personal property, or intangible
property that is in West Virginia;



sales of products or services to
West Virginia customers who receive
the product or service in West Virginia;





Exempt entities. You do not have to file
this report if:


during the taxable year for which a
report is due, you are registered to
engage in business in West Virginia;



you filed a tax return for that taxable
year for any taxes administered by the
Department;



you are a type of organization
expressly exempted from taxation
by West Virginia or federal statute or
regulation; or



sales of services that are performed
outside West Virginia, the benefits of
which are consumed in West Virginia;
transactions with West Virginia
customers that involve intangible
property and result in income
flowing to the corporation from within
West Virginia;



leases of tangible personal property
located in West Virginia;



sales and leases of West Virginia real
estate; or



any activity described in item 8 on
the reverse side if done by a financial
organization which (1) obtains or
solicits by any means business with 20
or more persons in West Virginia, or (2)
has gross receipts of $100,000 or more
from sources within West Virginia. The
term “financial organization” is defined
to include any holding company or
regulated financial corporation, or
subsidiary thereof, or any corporation
which derives more than 50% of its

the activities or interests in property
you owned in West Virginia consist
solely of activities or property expressly
exempted from state taxation by
West Virginia or federal statute or
regulation.

Exempt activities. You are not required
to file this report if your activities in
West Virginia relate solely to your ownership
of an interest in the following property:


real estate
conduits;

mortgage

investment



real estate investment trusts;



regulated investment companies;



securitized loans; or



secondary loan market assets from
which the interest is attributed to
consumer or commercial loans.

Secondary loan market assets are loans or
other similar payment obligations solicited
and entered into by persons independent of
and not acting on behalf of the owner.

Exempt activities related to the above
types of property include contacts with
West Virginia reasonably required to:


evaluate and complete the acquisition
or disposition of the property;



service the property or collect income
from the property; or



acquire or liquidate collateral relating
to the property.

Due Date
You must file Form BAR-0 each year on
or before the 15th day of the fourth month
after the close of your taxable year.

Penalties
If you do not file Form BAR-0 when required,
you will lose your right under West Virginia
law to file a lawsuit, except for lawsuits
related to your West Virginia tax liability.
You will not be able to use the courts (except
for activities or property described under
“Exempt activities”) to enforce contracts or
to settle lawsuits that arise before the end
of the last year for which you fail to file a
timely report.
However, you may be allowed to pursue
any such lawsuits if you file any report due,
pay all taxes, interest, and penalties due, or
if you provide for them by posting a security
bond with the Department.

West Virginia and Federal I.D.
Numbers
The West Virginia I.D. number is the
taxpayer’s identification number assigned
by the Department. If you do not have a
West Virginia I.D. number, apply for one by
writing to:
West Virginia State Tax Department
Taxpayer Services Division
P.O. Box 3784
Charleston, WV 25337-3784
You should also fill in your federal I.D.
number, but do not use it in place of your
West Virginia number.

Mail Form BAR-0 to:
West Virginia State Tax Department
Tax Account Administration Division
P.O. Box 1202
Charleston, WV 25324-1202