If you’re a West Virginia business owner, did you know that you can get a West Virginia Sales Tax Certificate of Exemption and not pay sales tax on certain purchases?

Learn more about what a West Virginia Sales Tax Certificate of Exemption is, how to get one, and more.

Related: How to start a business in West Virginia

What is a West Virginia Certificate of Exemption?

In West Virginia, retailers can obtain a Certificate of Exemption (also commonly known as a resale certificate, reseller number, seller’s permit, wholesale license, or reseller’s license) to buy products for resale without paying state sales tax to the supplier. This exemption means that while the retailer doesn’t pay sales tax at the time of purchase, they will collect it from customers when selling the merchandise.

For instance, a home decor store in West Virginia using a Sales Tax Certificate of Exemption will not pay state sales tax when ordering designer lamps for resale. The sales tax is charged to customers when they purchase these lamps, with the tax added to the sale price.

The store totals the sales tax collected from all sales at the end of a period (monthly or quarterly, depending on sales volume) and sends this amount to the West Virginia State Tax Department. This method shifts the responsibility of paying sales tax from the retailer to the customer, with the retailer serving as the collector and remitter of the tax.

However, this sales tax exemption is strictly for goods that will be resold and does not apply to everyday business supplies like office materials, which are not eligible for tax-free purchase under this certificate.

Steps to fill out the West Virginia Streamlined Sales Tax Agreement (SSTGB FORM F0003)

Before a business starts selling products or providing taxable services, it must first get a State of West Virginia Sales and Use Tax Permit from the West Virginia State Tax Department. This permit is sometimes referred to as a seller’s permit, sales tax number, or sales tax license.

Filling out SSTGB FORM F0003 is pretty straightforward, but it is important for the seller to gather all of the information. The SSTGB is short for the Streamlined Sales Tax Governing Board, where several states came together to agree on a common framework for which businesses collect and remit sales taxes. 

Step 1: Begin by downloading the West Virginia Certificate of Exemption Form SSTGB FORM F0003

Step 2: Indicate whether the Multistate Supplemental form is being attached. This is the second page of the exemption form.  Several states joined together under the Streamlined Sales Tax Agreement to accept one resale form to make it easier for merchants

Step 3: Check whether the certificate is for a single purchase. Otherwise, the form is considered a blanket certificate, which allows a buyer to purchase from a vendor multiple times without having to file a separate certificate.

Step 4: Include the name, address, and State Tax ID Number.  If there is no State Tax ID Number, enter the purchaser’s FEIN and Driver’s license number.

Step 5: Enter the name and address of the seller.

Step 6: Check the box that corresponds closest to the type of business the buyer is in.

Step 7: Indicate the reason for exemption.  Most retailers are going to check box G for Resale.

Step 8: The purchaser will certify the property being purchased is for resale and include their title, phone number, and email address, then sign and date the certificate.

The Certificate of Exemption is kept on file by the seller and is not filed with the state.

West Virginia Certificate of Exemption FAQs