Checked against West Virginia State Tax Department (Tax Division) pages: September 2026
West Virginia's resale/exemption certificate is the Streamlined Sales Tax Governing Board's Form F0003, Streamlined Sales and Use Tax Certificate of Exemption, which West Virginia lists among its own sales and use tax forms.[1] To buy tangible personal property or services tax-exempt in West Virginia (including for resale), you must hold a valid Business Registration Certificate and give the properly completed Certificate of Exemption to your supplier.[2]
West Virginia resale certificate at a glance
| Agency | West Virginia State Tax Department (Tax Division)[3] |
|---|---|
| Certificate | SSTGB Form F0003, Streamlined Sales and Use Tax Certificate of Exemption[1] |
| Register first? | Yes — West Virginia Business Registration Certificate[2] |
| Registration cost | $30 registration fee (Form WV/BUS-APP)[4] |
| How long it lasts | Blanket certificate stays effective until cancelled, as long as purchases are no more than 12 months apart[5] |
| Multistate (MTC) certificate | Not stated by the agency |
| Streamlined (SST) certificate | Yes[1] |
How to get a resale certificate in West Virginia
- The registration you need is called a West Virginia Business Registration Certificate, issued by the State Tax Department before you engage in any business activity in the state.[3] You can register your business online through the WV One Stop Business Portal, or file a paper Application for Registration Certificate (Form WV/BUS-APP) with the Tax Commissioner.[4] Registering a business costs a one-time $30 fee, paid when you file the Application for Registration Certificate (Form WV/BUS-APP) or register through the WV One Stop Business Portal.[4]
- Use SSTGB Form F0003, Streamlined Sales and Use Tax Certificate of Exemption.[1]
- If you don't check the single-purchase box, the certificate is treated as a blanket certificate that remains effective until you cancel it, so long as you make at least one purchase from that supplier every 12 months (or longer if the state allows).[5]
Giving the certificate to a wholesale supplier
Complete and sign the Certificate of Exemption and give it to your supplier (seller) at the time of sale; keep a copy for your own records, and never send the form itself to the Streamlined Sales Tax Governing Board.[5]
Leave the single-purchase box unchecked to treat the certificate as a blanket certificate covering repeat purchases from that supplier; check the box and give the invoice/purchase order number if it's for one purchase only.[5]
A vendor who accepts a Certificate of Exemption must keep it for at least three years after the due date of the last tax return to which it relates, or the date the return was actually filed, if later.[2]
Suppliers and buyers across state lines
A purchaser who is not registered for sales tax in West Virginia can still claim the resale exemption there by providing a sales tax ID number issued by any other state.[5]
The West Virginia Tax Division pages we checked do not say whether West Virginia accepts the Multistate Tax Commission's Uniform Sales & Use Tax Certificate.
West Virginia is a full member of the Streamlined Sales and Use Tax Agreement, and the state's own Certificate of Exemption is the Streamlined Sales Tax Governing Board's Form F0003.[1]
What else the State Tax Department tells resellers
- Operating a business in West Virginia without a Business Registration Certificate can bring a fine of up to $100 per day, plus an additional penalty of up to $50 per month (or part of a month) of unregistered operation.[4]
- You need a separate Business Registration Certificate for each physical location where you do business, and it must be displayed at that location at all times.[4]
- West Virginia's state consumers sales and use tax rate is 6%; some municipalities add their own local sales and use tax of up to 1% on top of that.[6]
- A remote seller (no physical presence in West Virginia) is not required to collect West Virginia sales and use tax if its annual West Virginia sales are $100,000 or less and it has fewer than 200 separate transactions delivered into the state - but every remote seller must still register; the sales/transaction threshold only excuses tax collection, not registration.[7]
- On the Certificate of Exemption, a wholesale buyer claiming the resale exemption checks reason letter "G Resale" in the Reason for Exemption section.[5]
- If you buy something tax-exempt with the Certificate of Exemption but later use or consume it yourself instead of reselling it, you must pay sales or use tax on the purchase price.[2]
- Willfully issuing a false or fraudulent Certificate of Exemption to evade sales or use tax is a misdemeanor, and on top of the tax owed you face a penalty equal to 50% of the tax that would have been due had the certificate not been misused.[2]
Filing your certificate on Closo Wholesale
Closo Wholesale keeps one resale certificate per state on your buyer account. Open Settings → Resale certificates, choose West Virginia as the issuing state, type the certificate number as printed and add a photo or PDF of the certificate. Each certificate shows its review status on that screen, and a newer West Virginia certificate replaces the old one when you renew.
Common questions
Does a West Virginia resale certificate expire?
If you don't check the single-purchase box, the certificate is treated as a blanket certificate that remains effective until you cancel it, so long as you make at least one purchase from that supplier every 12 months (or longer if the state allows).
What does a West Virginia Business Registration Certificate cost?
Registering a business costs a one-time $30 fee, paid when you file the Application for Registration Certificate (Form WV/BUS-APP) or register through the WV One Stop Business Portal.
Does West Virginia accept the Streamlined Sales Tax certificate?
West Virginia is a full member of the Streamlined Sales and Use Tax Agreement, and the state's own Certificate of Exemption is the Streamlined Sales Tax Governing Board's Form F0003.
This is general information, not tax advice. Forms and rules change; confirm with the State Tax Department before you rely on this page.
Comparing states? The resale certificate by state table puts the form, registration and multistate rules for all 50 side by side.
Sources
Every rule above comes from an official West Virginia government page. We record the page and the date we read it:
- tax.wv.gov/…/streamlinedsalesandusetax.aspx · checked 2026-09-26
- tax.wv.gov/…/f0003.instructions.pdf · checked 2026-09-26
- tax.wv.gov/…/BusinessRegistration.aspx · checked 2026-09-26
- tax.wv.gov/…/tsd100.pdf · checked 2026-09-26
- tax.wv.gov/…/f0003.pdf · checked 2026-09-26
- tax.wv.gov/…/tsd301.pdf · checked 2026-09-26
- tax.wv.gov/…/tsd317.pdf · checked 2026-09-26
