Does WV Have a Resale Certificate?

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.

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