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West Virginia Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the West Virginia Tax Division (State Tax Department)'s own pages, forms and rules on 2026-10-12

To buy inventory tax-free in West Virginia, give your supplier a completed Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003); you need a West Virginia seller's registration number to fill it in. The multistate Streamlined (SST) certificate is accepted and the MTC uniform certificate is not accepted. Buyers registered only in another state can generally use their home-state number. Registering for the Business Registration Certificate: $30.

Resale form

SSTGB Form F0003

buyer fills it in

Permit fee

$30

Business Registration Certificate

SST form

Accepted

SSTGB Form F0003

MTC form

uniform certificate

West Virginia resale certificate and permit rules

West Virginia: seller's permit & resale certificate

Sales tax · Agency: West Virginia Tax Division (State Tax Department)

Permit

Business Registration Certificate

Registration fee

$30

SST form

Accepted

MTC form

Not accepted

Resale certificate: Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003)Get the official form →
How long it's valid: No West Virginia-specific expiration stated; SST certificate may be used for a single purchase or as a blanket certificate.
Seller's permit: Business Registration Certificate — $30. $30 business registration fee (Form WV/BUS-APP or Business for West Virginia online portal); certain persons (e.g., some farming-only activities) are exempt from the fee. A separate certificate is required for each business location and must be displayed. Changing name/location requires a reissuance (Form BUS-RBL) and another $30. Transient vendors also need a transient vendor license and $500 bond.Register with West Virginia Tax Division →Renewal: Does not expire — 'permanent until the business is relocated, closed, or until the certificate is suspended, revoked or cancelled'; not transferable
Buyer registered in another state?: Yes — the WV-hosted SST Form F0003 instructions: a purchaser not registered in the state where the exemption is claimed provides its sales tax ID number issued by any state; a purchaser not required to register anywhere enters its FEIN (or another state-issued business ID or driver's license number).
Multistate forms: TSD 300 (Rev. January 2026): exemptions requiring a certificate are claimed by presenting a properly executed Certificate of Exemption (Form F0003); 'Resale' is a listed reason. If the vendor does not obtain a properly completed certificate, it must collect tax. Acceptance of a properly executed certificate relieves the vendor of the duty to collect (TSD 100). West Virginia is a full SST member and is NOT listed on the MTC Uniform Resale Certificate; WV publications reference only Form F0003.
Drop shipments: SST F0003 drop-shipper instructions (WV-hosted copy): the drop shipper may accept an ID number issued by another state to claim the resale exemption.
Good to know: West Virginia is a full Streamlined Sales Tax member; municipalities may levy municipal sales/use taxes.
Items purchased for resale and later used by the business are subject to use tax (TSD 369).
A penalty of $50 per month may apply for conducting business without a registration certificate.

Official sources for West Virginia (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the West Virginia agency's pages, forms and rules don't state (3 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in West Virginia, step by step

Register for a Business Registration Certificate with the West Virginia Tax Division (State Tax Department) ($30). Register online.
Fill in the Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003) with your registration number, what you sell and what you're buying. Official form.
Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
When you sell, collect West Virginia sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: Wyoming. Related: West Virginia sales tax rates, nexus and filing · sales tax nexus checker · West Virginia business licenses

West Virginia resale certificate FAQ

How do I get a resale certificate in West Virginia?

Register for a Business Registration Certificate with the West Virginia Tax Division (State Tax Department), then fill in the Streamlined Sales Tax Certificate of Exemption (SSTGB Form F0003) with your registration number and give it to each supplier. You don't file it with the state; the seller keeps it.

How much does a West Virginia seller's permit cost?

$30. $30 business registration fee (Form WV/BUS-APP or Business for West Virginia online portal); certain persons (e.g., some farming-only activities) are exempt from the fee. A separate certificate is required for each business location and must be displayed. Changing name/location requires a reissuance (Form BUS-RBL) and another $30. Transient vendors also need a transient vendor license and $500 bond. Renewal: Does not expire — 'permanent until the business is relocated, closed, or until the certificate is suspended, revoked or cancelled'; not transferable

Does West Virginia accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): accepted. MTC uniform certificate: not accepted. TSD 300 (Rev. January 2026): exemptions requiring a certificate are claimed by presenting a properly executed Certificate of Exemption (Form F0003); 'Resale' is a listed reason. If the vendor does not obtain a properly completed certificate, it must collect tax. Acceptance of a properly executed certificate relieves the vendor of the duty to collect (TSD 100). West Virginia is a full SST member and is NOT listed on the MTC Uniform Resale Certificate; WV publications reference only Form F0003.

Can an out-of-state business use its home-state resale number in West Virginia?

Yes — the WV-hosted SST Form F0003 instructions: a purchaser not registered in the state where the exemption is claimed provides its sales tax ID number issued by any state; a purchaser not required to register anywhere enters its FEIN (or another state-issued business ID or driver's license number).