Form – Individual Contractor Registration

Instructions for Completing the Kanawha County Schools Individual Contractor Registration Form

Thank you for your interest in providing services to Kanawha County Schools as an individual contractor. This form is specifically designed for individuals who are exempt from registering with the West Virginia Secretary of State and the West Virginia State Tax Division because your services meet all the following conditions:

  1. You are not required by law to collect or withhold a tax.
  2. You do not claim exemption from payment of the West Virginia Consumers Sales and Service Tax or Use Tax.
  3. You had a gross income from business activity of $4,000 or less from operations in all states during the income tax year most recently completed (e.g., for the 2024 tax year ending December 31, 2024).

This form is intended for individuals only, who are engaged in limited duty capacities, such as security officers, game officials, show choir judges, and disc jockeys, who perform a single event or task and do not conduct ongoing business activities in the State of West Virginia. 

By completing this form, the individual is attesting that they are not working on behalf of a business entity such as an LLC or corporation and that the limited capacity duties combined with the income and tax limitations above, do not trigger the “transacting business” requirements outlined in WV law.  An individual is exempt from registering with the WV State Tax Division for a business registration certificate if the activity performed is an isolated transaction, the individual is not required to collect or withhold taxes, and no exemptions are being claimed from sales/use tax.  Gross income from all business activities across all states cannot exceed $4,000 in the most recent tax year.