If you are a business owner in the state of West Virginia, and you make sales that fall under the state’s threshold for nexus, then you will need to obtain a Resale Sales Tax Exemption Certificate. This certificate allows you to sell your products or services without charging sales tax, and it also absolves the responsibility of sales tax from your business.
There are two ways to obtain a reseller certificate: by submitting an existing certificate to the supplier or business, or by creating a new certificate on third-party platforms such as Avalara, Tax-exempt, etc. The supplier or business is responsible for ensuring that the certificate is valid; however, it is ultimately up to you as the reseller to verify its authenticity.
West Virginia – https://tax.wv.gov/Documents/TaxForms/busapp.booklet.pdf
Sales tax rate – 6.000%
Information required to register for a sales tax permit in the state of West Virginia
1) Personal identification info (SSN, address, etc.)
2) Business identification info (EIN, address, etc.) – Always use your home business or business address, even if you are located outside West Virginia
3) NAICS code
4) Date you began doing business in West Virginia (Not sure what to enter here? Read more about “When to Register for a Sales Tax Permit”)
A West Virginia resale tax exemption certificate allows businesses to buy or rent property or products without having to pay tax. The certificate is valid for one year and must be renewed annually by businesses to maintain the exemption.
There are certain purchases or rentals that can be made without paying sales tax. Some examples are nails, fabric, and wood incorporated into a chair; items which will be rented out as real property or tangible personal property; and services that will be resold.
To make the form valid, the purchaser doesn’t need to highlight any of the bullet points. All that is required is to fill out the form and sign it. Keep in mind though that the address on the certificate does not need to match up with your company’s location address; it just needs to have your proper business name listed and be current.
There are 2 ways of sharing a reseller’s certificate by the reseller, this can be achieved, either through submitting an existing reseller certificate to the business or, by creating a reseller certificate on third-party platforms such as Avalara, Tax-exempt, etc.
West Virginia is a state in the Appalachian, Mid-Atlantic and Southeastern regions of the United States. It is bordered by Pennsylvania to the north and east, Maryland to the east and northeast, Virginia to the southeast, Kentucky to the southwest, and Ohio to the northwest. West Virginia is the 10th-smallest state by area and ranks as the 12th-least populous state, with a population of 1,793,716 residents. The capital and largest city is Charleston.
West Virginia was admitted to the Union on June 20, 1863, and was a key border state during the war. It was the only state to form by separating from a Confederate state, the second to separate from a state after Maine separated from Massachusetts, and one of two states (along with Nevada) admitted to the Union during the Civil War. Some of its residents held slaves, but most were yeoman farmers, and the delegates provided for the gradual abolition of slavery in the new state constitution. The state legislature abolished slavery in the state, and at the same time ratified the 13th Amendment abolishing slavery nationally on February 3, 1865.
West Virginia’s Northern Panhandle extends adjacent to Pennsylvania and Ohio to form a tristate area, with Wheeling and Weirton just across the border from the Pittsburgh metropolitan area. Huntington in the southwest is close to Ohio and Kentucky, while Martinsburg and Harpers Ferry in the Eastern Panhandle region are considered part of the Washington metropolitan area, between Maryland and Virginia. West Virginia is often included in several U.S. geographical regions, including the Mid-Atlantic, the Upland South, and the Southeastern United States. It is the only state entirely within the area served by the Appalachian Regional Commission; the area is commonly defined as “Appalachia”.Source