The complete Rules for Admission to the Practice of Law in West Virginia can be found on the Rules Section of the WVSCA website. Also, you may want to check out Advisory Opinion 93-005.
With April 15 quickly approaching out-of-state lawyers may also want to read the following summary by Susan Romaine on a 2006 tax publication issued by the West Virginia State Tax Department regarding tax obligation of nonresident lawyers. The West Virginia State Tax Department publication, Nonresident Lawyers - Tax Reporting and Filing Requirements, provides more details.
These requirements apply to any out-of-state law firm or attorney who enters for the purpose of practicing law or conducting business relating to the practice of law in The requirements are directed towards any attorney who enters the state for relatively short periods of time for the purpose of taking depositions, consulting with local legal counsel and clients, conducting discovery, attending court proceedings, and engaging in settlement negotiations and for trials or other work in The requirements apply to any attorney working under these conditions, whether they are paid on a contingency fee,hourly fee, or other basis.Out-of-state law firms and attorneys may be subject to any of the following taxes: business registration and franchise taxes, corporation net income tax, personal income tax on partnership and S-corporation income, consumer sales and service tax, local hotel/motel tax, personal income tax on employees, and the withholding tax.
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