How to Get a Resale Certificate in West Virginia

If you’re starting a limited liability company (LLC) in West Virginia and planning to sell goods subject to sales tax, you’ll need to get a resale certificate, or several of them, before doing business. 

But don’t worry; this guide lays out all you need to do to get a resale certificate in West Virginia.

What Is a Resale Certificate?

If your LLC expects to sell tangible goods in West Virginia, a resale certificate will enable you to purchase those goods without paying sales tax. This prevents your goods from being double taxed, as you will need to charge your customer’s sales tax when they buy the goods. 

If you purchase goods without paying sales tax and neglect to charge sales tax to customers who buy those goods, or if you fail to sell the goods, you and your LLC will be responsible for the sales tax and could face steep fines. 

If you purposely purchase an item not intended for resale, such as office equipment, and use your resale certificate to avoid paying sales tax, that’s tax fraud, a federal offense.

Each resale certificate applies to only one vendor, so you’ll need one for each vendor. 

Suppliers and vendors do not have to accept resale certificates. However, a vendor might refuse a resale certificate because if your certificate is invalid, the vendor would be responsible for the sales tax.

How to Obtain a Resale Certificate in West Virginia

Visit the Tax Division website to obtain a resale certificate in West Virginia. Under documents, select “F0003 Streamlined Sales and Use Tax Agreement – Certificate of Exemption” to download the form. 

Once you have the certificate, present it to your vendor and keep a copy for your records.

Does a Resale Certificate Expire in West Virginia?

Unless you specified on the form that the certificate was for a single purchase, the certificate would only expire if you purchased from the vendor in 12 months. But keep track of your purchase dates to ensure your certificates are up to date.

In Closing

In West Virginia, a resale certificate is relatively easy to obtain yet provides significant savings. It will also help you and your LLC avoid potentially significant penalties. 

Be sure to present the correct certificate to your vendors and keep track of expiration dates so your certificates are always current. You don’t want to find yourself paying sales tax when you don’t have to.