West Virginia Resale Certificate Guidelines
- Your resale certificate is your sales tax permit in West Virginia.
- Present this certificate to suppliers when buying inventory.
- Suppliers can refuse it.
- If tax authorities find you misused the certificate, you owe unpaid sales tax plus penalties.
Applying for a Seller’s Permit
- To get the certificate, apply for a seller’s permit with the state revenue department.
- This also functions as your sales tax ID.
- Online sellers shipping to West Virginia need this permit too to collect and remit sales tax.
Proper Usage of Resale Certificate
- Only apply the certificate to inventory for resale.
- Using it otherwise violates state law.
- You then owe unpaid sales tax and face fines or jail time.
- Present separate certificates to each supplier; one generic certificate does not work universally.
When presented a resale certificate as a West Virginia seller:
- Verify the buyer’s information is correct and complete.
- Confirm intent to resell the items purchased.
- Keep the certificates on file per state record-keeping laws.