Exiting/Changing Over

Businesses close for any number of reasons. You may decide to sell your business, retire, or simply close the business for personal and/or professional reasons. If your business is registered with Secretary of State, dissolving the business will require an administrative filing with that office.

Secretary of State Requirements

Business Closing

When a company formed or qualified through the Secretary of State's Office ceases doing business, a filing is required to be submitted through the Secretary of State's Office. Failure to file the required application may result in an administrative dissolution or revocation of your company and continued tax assessments.

Dissolve/Terminate/Cancel a West Virginia (Domestic) Business

Corporations, business trusts, and voluntary associations file a dissolution.
Limited liability companies (LLC's, PLLC's) file a termination.
Limited partnerships (LP's) and limited liability partnerships (LLP's) file a cancellation.

Cancel/Withdraw and Out-of-State (Foreign) Business

Corporations, business trusts, and voluntary associations file a withdrawal.
Limited liability companies (LLC's, PLLC's), limited partnerships (LP's), and limited liability partnerships (LLP's) file a cancellation.

File a dissolution, termination, withdrawal, or cancellation online quickly and conveniently through the One Stop Business Portal. The Secretary of State's Office also provides forms that meet minimum state law requirements available online through the Secretary of State Form Search. Email Business@wvsos.gov or call (304) 558-8000 for more information.

State Tax Department Requirements

Steps to close your business include required administrative filing with the State Tax Department. Visit the State Tax Department Business Registration section online for more information, or contact (304) 558-3333, or toll free (800) 982-8297 for further assistance terminating your business registration through the Tax Department.

Division of Labor Requirements

Division of Labor Closing Out Sale/Going-Out-of-Business

The “Closing-Out Sales, Fire Sales and Defunct Business Sales Act” exists to ensure that businesses who wish to advertise a closing or business termination sale, do so consistent with the guidelines provided in the law. For more information, visit the Closing/Going Out of Business page. Email Weights@wv.gov or call (304) 722-0602 for more information.

Division of Labor Contractor Status Change

When a business licensed with the Contractor Licensing Board changes its legal entity type (example: sole proprietor to an incorporation) they are required to submit a status change to the Division of Labor. For more information, visit the Contractor Licensing page. Email Licensing@wv.gov or call (304) 558-7890.