West Virginia resale certificate

How to fill out and accept the certificate

1. The buyer enters WV as the state, and checks the single purchase box with an invoice number if the certificate covers only one sale; otherwise it is treated as a blanket certificate.
2. The buyer completes its name, address, and state tax ID number with the issuing state, and identifies its type of business.
3. The buyer selects Resale as the reason for exemption, fills in every field, and gives the completed certificate to the seller.
4. The seller keeps a reasonable way of linking each exempt sale to the certificate on file, and each invoice under a blanket certificate should show the buyer's name, address, and registration number.

When a seller is protected

A seller is relieved of liability when it obtains a fully completed certificate or the required data at the time of sale or within 90 days after the sale, even if the buyer's claim later proves improper, as long as the seller does not fraudulently fail to collect tax or solicit an unlawful exemption. If the certificate is missing, the seller has 120 days after the Tax Commissioner requests it to obtain one in good faith or otherwise prove the sale was exempt. A timely certificate with a material deficiency counts once the deficiency is corrected.

Seller record-keeping

Sellers must keep the certificate for at least three years after the due date of the last return it relates to, or the filing date of that return if later.

Common mistakes

• Leaving fields blank, since West Virginia treats a certificate as properly completed only when every entry is filled in.
• Using the certificate for property that is later used rather than resold without paying use tax, which can bring a 50 percent penalty for misuse.
• Making exempt purchases without holding a valid West Virginia Business Registration Certificate when the business is required to have one.

Multistate certificates in West Virginia

West Virginia resale certificate FAQ