West Virginia resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about West Virginia: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
Read this first
Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
West Virginia quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 6.00%[8]
- Resale certificate
- West Virginia Streamlined Sales Tax Certificate of Exemption (Form F0003)[8]
- Certificate expiry (as listed)
- No expiry listed in the source[8]
- Permit or registration
- Business Registration Certificate[1]
- Cost of the permit
- $30 registration fee (some registrants are exempt from the fee)[1]
- Where to apply
- State application page[16]
- Certificate form
- State certificate form[4]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Business Registration Certificate.[1] The state says the cost is: $30 registration fee (some registrants are exempt from the fee).[1] The state says it offers an online application.[16] State application page.[16]
The resale certificate the state lists is West Virginia Streamlined Sales Tax Certificate of Exemption (Form F0003). The source cited lists no expiry.[8] State certificate form.[4]
What the state says about buying inventory for resale
Multistate certificates
Other points the sources mention
- The Tax Division says the Business Registration Certificate is permanent. It stays valid until the legal name, physical location or ownership changes, the Tax Division is notified the business closed, or the Tax Commissioner suspends or revokes it.[1]
- The Tax Division says the certificate is posted conspicuously where the business is conducted, and that businesses that sell from vehicles carry a copy in each vehicle.[1]
- West Virginia's TSD-300 says the state does not require purchasers to have an exemption certificate, but vendors still might.[3]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for West Virginia. According to the state's information, a purchaser who paid sales tax to a seller can file the refund claim directly.[8]
- Who files, per the state
- Purchaser files directly, per the state[8]
- Refund form named by the state
- Form CST-240 (Claim for Refund or Credit of Sales Tax Paid to a West Virginia Vendor/Reseller)[8]
- How the state says to submit
- CST-240 mailed to the West Virginia Tax Division, or filed online through MyTaxes[8]
CST-240 is for sales tax paid to a vendor on purchases that are exempt or used in an exempt manner. The claimant certifies that no portion has been refunded or credited by any vendor. The form is not for tax paid directly to the State Tax Department. The CST-240 instructions say a claim for refund or credit may be filed within three years of the due date of the tax return or within two years of the date the tax was paid.[8]
Illustration: the West Virginia state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 6.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
How do I get a resale certificate in West Virginia?
West Virginia lists the Streamlined Sales and Use Tax Certificate of Exemption, Form F0003, as its exemption certificate, and TSD-300 lists Resale among the reasons for exemption. Business Registration Certificates are registered for through the West Virginia One Stop Business Portal.[1234]
Does every seller in West Virginia need a business registration certificate?
The Tax Division says anyone engaging in business activity in the state must register, with exceptions. Persons not required to register include those making only occasional or casual sales while not engaged in a business activity. A business is also exempt from registering if it is not required to collect tax, does not claim exemption from West Virginia sales or use tax, and had gross income of $4,000 or less in all states in the most recent income tax year.[1]
Does a West Virginia business registration expire?
The Tax Division says the certificate is permanent until the name, location or ownership changes, the business closing is reported to it, or it is suspended or revoked. A change is made by completing a Reissuance of Business License (BUS-RBL) form.[1]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- West Virginia Tax Division: Business registration FAQ, tax.wv.gov/Business/BusinessRegistration/Pages/BusinessRegistrationQuestionsAndAnswers.aspx
- West Virginia Tax Division: Sales and use tax, tax.wv.gov/Business/SalesAndUseTax/Pages/SalesAndUseTax.aspx
- West Virginia Tax Division: TSD-300 Exemptions, tax.wv.gov/Documents/TSD/tsd300.pdf
- West Virginia Tax Division: Form F0003, tax.wv.gov/Documents/sst/f0003.pdf
- Streamlined Sales Tax Governing Board: exemption certificate and member states, www.streamlinedsalestax.org/Shared-Pages/exemptions-
- West Virginia One Stop Business Portal, business4.wv.gov/
- West Virginia Tax Division: CST-240 instructions, tax.wv.gov/Documents/TaxForms/cst240.instructions.pdf
- West Virginia Tax Division, rates, certificate and refund information, tax.wv.gov/Documents/TaxForms/cst240.pdf