Sales Tax Obligations of Purchasers in West Virginia

April 13, 2006

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West Virginia imposes various requirements on purchasers doing business in West Virginia. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

Tax exemption certificates. An exemption certificate may be issued by a purchaser of a nontaxable item. The exemption certificate may be based on the type of transaction (such as a resale exemption) or on the item itself.

Resale exemptions. In West Virginia the sale of tangible personal property or services for resale or the resale of tangible personal property in connection with the performance of taxable services, is not subject to sales and use tax. You as a purchaser claim the exemption by presenting an exemption certificate.

Resale exemption certificate. State Form WV/CST-280, Exemption Certificate, is used for a valid resale exemption. The exemption certificate must include the following information:

your signature as the purchaser
your address
a description of the reason for the exemption

Blanket resale certificates. Sellers may accept blanket certificates from you as a purchaser if you repeatedly purchase the same type of property or services for processing or resale. However, blanket certificates may not be used to purchase property or services not covered by a blanket certificate. Resale certificates must be renewed annually during the vendor's taxable year. The seller is relieved from liability if a false, expired, canceled, or ineffective certificate is accepted from you the purchaser, unless the certificate was not accepted in good faith.

Purchases from out-of-state vendors. Property brought into West Virginia on which a sales or use tax has been paid in another state equal to or in excess of the West Virginia tax is not subject to tax in West Virginia.