West Virginia DBA and Trade Name Registration: Secretary of State Filing, $0 for Sole Proprietors
West Virginia DBA and Trade Name Registration: Secretary of State Filing, $0 for Sole Proprietors
Operating under a name other than your own legal name in West Virginia requires a trade name registration, usually called a DBA (“doing business as”). A sole proprietor can file a West Virginia DBA with no filing fee. The filing goes to the West Virginia Secretary of State’s Business and Licensing Division, not to a county clerk. This guide covers which form to use, how to check a name, how to file, and what a DBA leaves undone.
This article is informational, not legal or tax advice. Before you choose a business structure or make tax decisions, talk with a qualified West Virginia attorney or CPA, especially if you have employees, a partner, or more than one business.
Who needs a West Virginia DBA
You need a trade name registration any time the name the public sees is not the legal name of the person or entity behind it. Common cases include:
- A sole proprietor who sells under a business name, such as Jane Smith operating as Ridge Line Firewood.
- A general partnership using a name that does not list every partner.
- A corporation or LLC using a name other than the one on its formation documents.
A DBA is a name filing only. It does not create a legal entity, it does not form an LLC or corporation, and it does not separate your personal assets from business debts. If you want that separation, you need a separate entity filing. For an LLC, that is Articles of Organization (Form LLD-1), which carries a $100 filing fee.
Which form to file
West Virginia uses two trade name forms. The one you file depends on the type of owner.
| Who is registering | Form | Secretary of State filing fee |
|---|---|---|
| Individuals, sole proprietorships, and general partnerships | TN-1 | $0 |
| Corporations, LLCs, limited partnerships, LLPs, voluntary associations, and business trusts | NR-3 | $25 (W. Va. Code 59-1-2) |
Form TN-1 is the free option for sole proprietors. Form NR-3 is the $25 filing for entities. Using the wrong form is one of the easiest ways to have a filing bounced, so confirm which one applies before you fill anything out.
Step-by-step filing
- Check the name. Run the availability check described below before you pay anything.
- Choose a filing method. The One Stop Business Portal at business4.wv.gov accepts online filings. You can also file on paper, using the forms posted on the Secretary of State’s trade name (DBA) page.
- Use the current form. Download the form version posted on the DBA page rather than an older copy saved on your computer. Enter the trade name and the owner information the form requests.
- Pay the fee. Form TN-1 carries no filing fee. Form NR-3 is $25. The Secretary of State also lists a $1.00 online processing fee for portal filings. Its published schedule ties that fee to the $25 entity line, so a sole proprietor should check the portal’s fee summary before paying to see whether the $1.00 applies to a TN-1.
- Save your confirmation. Keep a copy of what you filed and the confirmation page or receipt.
- Register with the State Tax Division. This is a separate step, covered below. The Secretary of State filing does not replace it.
The DBA page does not give a processing time that this guide can confirm. Check the current figure on the Secretary of State’s site before you plan a launch date around it.
Check the name before you file
The name must be distinguishable from every active registered name on file in West Virginia, with no likelihood of confusion. Several changes do not make a name distinguishable:
- Adding or changing an ending such as LLC or Inc.
- Adding or removing “The” or “&”.
- Switching between singular and plural.
- Adding or removing apostrophes.
For example, “Pine Creek Farm” and “Pine Creek Farms” are not distinguishable from each other, and neither are “Pine Creek Farm” and “The Pine Creek Farm, LLC.” If your preferred name is one word away from an existing name, expect to choose a different one.
The check depends on who you are:
- Individuals, sole proprietors, and general partnerships: call the State Tax Department at 304-558-3333 to check availability.
- Corporations, LLCs, and other registered entities: search the Secretary of State’s business database at apps.sos.wv.gov/business/corporations.
If you plan to form an LLC or corporation later and want to hold a name while you prepare the filing, the Secretary of State offers a name reservation for 120 days at a $15 fee through sos.wv.gov. A reservation is not a DBA, so it does not let you operate under the name.
After you file: the State Tax Division registration
West Virginia does not have a general statewide business license. The closest requirement is the Business Registration Certificate from the State Tax Division. Key facts:
- The one-time registration fee is $30.
- The certificate is permanent until the business name, location, or ownership changes.
- Each fixed business location needs its own certificate.
- You can register online at business4.wv.gov or on Form WV/BUS-APP.
- Registering with the Secretary of State is not a substitute for this certificate.
The certificate prints one DBA. If you operate under more than one trade name, the extra names go on Schedule DBA. Ask the Tax Division how it wants additional names handled before you file, and update the certificate when a name changes.
If you sell taxable goods or services, you may also need a sales tax registration. Start from the Tax Division’s business registration page, and confirm which registrations apply to your operation.
What a DBA does not cover
A DBA is a narrow filing. Depending on what you sell and where you work, several other requirements may apply.
State trade licenses
West Virginia licenses many trades at the state level. Confirm the requirement, the threshold, and the fee with the agency before you start work:
- Contractor Licensing Board: contractor work above $5,000 for residential jobs or $25,000 for commercial jobs.
- State Fire Marshal: electricians.
- Division of Labor: plumbers and HVAC technicians.
- Alcohol Beverage Control Administration (ABCA): alcohol sales.
- West Virginia Department of Agriculture (WVDA): cottage food, hemp, kratom, and pesticide activities.
Local requirements
West Virginia has 230 incorporated places, including towns, cities, and villages. Local rules often affect a small shop more directly than state rules do. Cities can levy a gross-receipts business and occupation (B&O) tax, require a city business license, and charge a weekly per-worker city service fee. The state B&O tax applies only to utilities, so the B&O bill most shops and service businesses see comes from their city. Check with your municipality before you open, and confirm the rates for your address rather than relying on a neighboring town’s figures.
Sales tax also varies by location. The state rate is 6%, and 101 municipalities add a 1% city sales tax on top of it. That count rises to 107 municipalities on January 1, 2027.
Taxes on the owner
A DBA does not set your tax treatment. A sole proprietor’s business income generally reports on the owner’s personal return. The 2026 West Virginia personal income tax rates run from 2.11% to 4.58%. Whether your situation calls for a different structure is a question for a CPA.
Common mistakes
- Filing with a county clerk. DBAs are filed with the Secretary of State.
- Assuming a DBA protects personal assets. It does not. Liability protection comes from a formed entity, and even that depends on how it is run.
- Skipping the Tax Division certificate. The Secretary of State filing is not a license.
- Choosing a name one word away from an existing name. Endings, “The,” “&,” plurals, and apostrophes do not make a name distinguishable.
- Using an old form. Download the current form from the official page each time.
Questions to confirm with the agency
This guide does not state the following as settled facts. Confirm each one with the named office:
- The current processing time for a TN-1, filed online and on paper, from the Secretary of State’s DBA page.
- Whether the $1.00 online processing fee applies to a TN-1, from the One Stop Business Portal fee summary.
- Whether a DBA needs renewal or updating after filing, from the Secretary of State.
- The city business license and B&O rate for your address, from your municipality.
Bottom line
For a sole proprietor, a West Virginia DBA means a free Form TN-1 filed with the Secretary of State, followed by the $30 Tax Division Business Registration Certificate. The filing is quick and inexpensive, but it protects nothing on its own. If you have employees, a partner, a regulated trade, or significant personal assets, a short consultation with an attorney or CPA before you open is worth the time.