What is a resale certificate called in West Virginia?

West Virginia calls it the Streamlined Sales Tax Certificate of Exemption (Form F0003). The buyer fills in and signs the Streamlined Sales Tax Certificate of Exemption and gives it to the seller.

Resale certificate · West Virginia

How to Use the Streamlined Sales Tax Certificate of Exemption in West Virginia

The short answer. The Streamlined Sales Tax Certificate of Exemption (Form F0003) lets a business buy goods for resale without paying West Virginia sales tax. The buyer fills in and signs the Streamlined Sales Tax Certificate of Exemption and gives it to the seller. West Virginia publishes a form, but any document that carries the information the state requires is accepted.

Resale Certificates in West Virginia at a Glance

What West Virginia calls it	Streamlined Sales Tax Certificate of Exemption (Form F0003)
How you get it	The buyer fills it in
Documents accepted	The state's form, or any document with the required information
Blank form	Download it from the state
Who may give one	Depends on the circumstances
MTC uniform certificate	Not confirmed
Streamlined Sales Tax certificate	Accepted
How long it lasts	Depends on the circumstances
Blanket certificate	Allowed
What protects the seller	Obtaining a fully completed certificate
Seller keeps it for	At least 3 years
Law	West Virginia law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in West Virginia

Whether a buyer must hold a West Virginia Business Registration Certificate to buy for resale depends on the circumstances. West Virginia's own sources disagree, so confirm with the West Virginia Tax Division before you rely on an out-of-state number. Its instruction sheet says the buyer must hold a valid West Virginia Business Registration Certificate, while the Streamlined form it publishes lets a buyer not registered in West Virginia enter another state's sales tax number, and for drop shipments the law accepts a resale certificate whether or not the reseller is registered in West Virginia.

The buyer fills in and signs the Streamlined Sales Tax Certificate of Exemption and gives it to the seller.

Which Documents Are Accepted

West Virginia publishes a form, but any document that carries the information the state requires is accepted.

We have not confirmed whether West Virginia accepts the Multistate Tax Commission's uniform resale certificate; check with the West Virginia Tax Division.

West Virginia accepts the Streamlined Sales Tax Certificate of Exemption.

What the certificate must contain is set by West Virginia law, cited in the sources.

How Long It Lasts

How long the Streamlined Sales Tax Certificate of Exemption stays valid depends on the circumstances. A blanket certificate stays in force as long as you buy from that seller at least once in any 12 month period, until you cancel it.

One blanket certificate may cover repeat purchases from the same seller.

For Sellers Who Accept One

Under West Virginia's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain a fully completed certificate within 90 days of the sale, or, within 120 days after the Tax Commissioner asks for substantiation, obtain one taken in good faith or otherwise show the sale was not taxable. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption unlawfully, or accepted an entity-based exemption for goods picked up at its location in a state whose certificate shows that exemption is not available (and on the 120 day route, if it knew or had reason to know the information was materially false, or knowingly took part in evading the tax).

The state says a seller should keep the certificate at least 3 years. The three years run from the due date of the last return the certificate relates to, or from the date that return was filed if later.

Worth Knowing in West Virginia

West Virginia uses the multistate Streamlined Sales Tax Certificate of Exemption (Form F0003) as its own certificate. The three year retention period runs from the due date of the last return the certificate relates to, or the filing date if later.

More for West Virginia Businesses

West Virginia's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
West Virginia LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in West Virginia, for selling through a marketplace.

Frequently Asked Questions

: West Virginia calls it the Streamlined Sales Tax Certificate of Exemption (Form F0003). The buyer fills in and signs the Streamlined Sales Tax Certificate of Exemption and gives it to the seller.
: Whether a buyer must hold a West Virginia Business Registration Certificate to buy for resale depends on the circumstances. West Virginia's own sources disagree, so confirm with the West Virginia Tax Division before you rely on an out-of-state number. Its instruction sheet says the buyer must hold a valid West Virginia Business Registration Certificate, while the Streamlined form it publishes lets a buyer not registered in West Virginia enter another state's sales tax number, and for drop shipments the law accepts a resale certificate whether or not the reseller is registered in West Virginia.
: We have not confirmed whether West Virginia accepts the Multistate Tax Commission's uniform resale certificate; check with the West Virginia Tax Division. West Virginia accepts the Streamlined Sales Tax Certificate of Exemption.
: How long the Streamlined Sales Tax Certificate of Exemption stays valid depends on the circumstances. A blanket certificate stays in force as long as you buy from that seller at least once in any 12 month period, until you cancel it. One blanket certificate may cover repeat purchases from the same seller.
: Under West Virginia's law, a seller that obtains a fully completed certificate is relieved of liability for the tax on that sale. The seller must obtain a fully completed certificate within 90 days of the sale, or, within 120 days after the Tax Commissioner asks for substantiation, obtain one taken in good faith or otherwise show the sale was not taxable. The seller loses this protection if it fraudulently failed to collect the tax, solicited the buyer to claim the exemption unlawfully, or accepted an entity-based exemption for goods picked up at its location in a state whose certificate shows that exemption is not available (and on the 120 day route, if it knew or had reason to know the information was materially false, or knowingly took part in evading the tax). The state says a seller should keep the certificate at least 3 years. The three years run from the due date of the last return the certificate relates to, or from the date that return was filed if later.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified West Virginia sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

code.wvlegislature.gov/pdf/11-15B-24/W. Va. Code 11-15B-24 Administration of exemptions
code.wvlegislature.gov/pdf/11-15-6/W. Va. Code 11-15-6 Vendor must show sale or service exempt; presumption
tax.wv.gov/Documents/TSD/tsd300.pdfTSD 300 Sales and Use Tax Exemptions (Rev. January 2026)
tax.wv.gov/documents/sst/f0003.pdfStreamlined Sales Tax Certificate of Exemption, SSTGB Form F0003 (Revised 12/21/2021), WV-hosted
tax.wv.gov/documents/sst/f0003.instructions.pdfWest Virginia Exemption Certificate General Instructions and Certificate of Exemption Instructions
tax.wv.gov/Documents/TSD/tsd345.pdfTSD 345 Sales Tax and Vendor Responsibilities
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (revised 10/14/2022)
streamlinedsalestax.org/about-us/state-informationStreamlined Sales Tax Governing Board: State Information (member list)
code.wvlegislature.gov/11-15B-24/Law on resale certificates in West Virginia: W. Va. Code 11-15B-24
What the certificate must contain: W. Va. Code 11-15-6(a); W. Va. Code 11-15B-24(a)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.