West Virginia Resale Certificate Guide 2026: How to Get Yours

West Virginia's economy is built on energy (coal and natural gas), manufacturing, healthcare, and tourism, with the state's outdoor recreation industry growing steadily. The state imposes a 6% state sales tax rate, with only a few municipalities adding a local tax of up to 1%. This keeps the tax structure simpler than many neighboring states. West Virginia is a Streamlined Sales Tax (SST) member state and accepts both SST and MTC certificates. This guide covers the full resale certificate process for 2026.

West Virginia Sales Tax Basics

State Rate

The West Virginia state sales tax rate is 6%. Unlike most states, very few West Virginia municipalities impose additional local sales taxes. Only a handful of cities add a 1% local tax, bringing the maximum combined rate to 7%. This limited local tax structure makes sales tax calculations simpler for businesses operating across the state.

Use Tax

West Virginia imposes a use tax at the same rate as the sales tax (6% state, plus local if applicable) on goods purchased from out-of-state vendors when the seller does not collect West Virginia sales tax. Purchases made for resale are exempt from use tax if documented with a valid exemption certificate.

What Is Taxable in West Virginia?

West Virginia has a broad tax base that includes tangible personal property and many services:

• Most physical goods are taxable
• Groceries (unprepared food) are exempt
• Prescription drugs are exempt
• Clothing is fully taxable
• Many services are taxable, including professional services, repair, personal care, and business services
• Digital products and electronically delivered software are generally taxable
• Utilities are taxable (with some exemptions for industrial use)

What Form Do You Need?

West Virginia uses Form F0003, the Sales and Use Tax Exemption Certificate. This is the state's official form for claiming resale and other sales tax exemptions.

About Form F0003

Form F0003 is a multi-purpose exemption certificate that covers resale, manufacturing, government, and other qualifying exemptions. When claiming a resale exemption, select the appropriate exemption reason on the form.

Key fields include:

• Purchaser's name, address, and phone number
• West Virginia sales tax registration number
• Type of exemption claimed (resale)
• Description of products being purchased for resale
• Purchaser's signature and date

Alternative Accepted Forms

West Virginia also accepts:

• The SST Certificate of Exemption (as an SST member state)
• The MTC Uniform Sales and Use Tax Certificate

Any of these three formats is valid for documenting the resale exemption in West Virginia.

Where to Get the Form

Form F0003 is available as a free PDF download from the West Virginia State Tax Department website at tax.wv.gov. The SST and MTC certificates are available from their respective organizations.

Who Needs a West Virginia Resale Certificate?

Any business purchasing tangible personal property for resale needs a West Virginia resale certificate. This includes:

Retailers buying inventory to sell through brick-and-mortar stores, online platforms, craft fairs, farmers markets, or tourist-oriented shops.

Wholesalers and distributors purchasing goods from manufacturers or importers for redistribution to other businesses.

Online sellers registered in West Virginia who buy inventory for resale through Amazon, eBay, Etsy, Shopify, or any other platform.

Manufacturers purchasing raw materials and components that become part of a finished product manufactured for sale.

Restaurants and food businesses buying food ingredients that will be prepared and sold as meals.

Who Does NOT Qualify

• Consumers buying for personal use
• Businesses purchasing supplies, furniture, or equipment for their own internal operations
• Contractors buying materials for installation into real property (with limited exceptions)

How to Apply for a West Virginia Resale Certificate

Step 1: Register for a West Virginia Sales Tax Account

You need an active West Virginia sales tax registration before you can issue a valid Form F0003. The West Virginia State Tax Department handles registration.

What you need to register:

• Federal EIN or SSN
• Business legal name and DBA (if applicable)
• Business address and mailing address
• Type of business entity
• Description of business activities
• Expected start date
• Estimated monthly taxable sales

Registration is free. Apply online through the West Virginia State Tax Department's MyTaxes portal.

Processing time: Online applications are typically processed within 5 to 10 business days.

Step 2: Complete Form F0003

Download the form from the State Tax Department website. Fill in your business details, select the resale exemption, enter your West Virginia sales tax registration number, and describe the products you plan to purchase for resale.

Step 3: Provide the Certificate to Your Suppliers

Give the completed Form F0003 (or SST/MTC certificate) to each vendor from whom you want to buy tax-free. The vendor keeps the certificate on file and does not charge sales tax on qualifying resale purchases.

Want help with the process? We handle everything from registration to certificate completion.

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Multi-State Considerations

West Virginia is a member of the Streamlined Sales Tax (SST) agreement and also accepts the MTC Uniform Sales and Use Tax Certificate. This dual acceptance provides flexibility for businesses that sell across state lines.

SST Membership

As an SST member, West Virginia accepts the SST Certificate of Exemption from buyers in any other SST member state. If you use the SST certificate in other states, the same format works in West Virginia.

MTC Acceptance

West Virginia also accepts the MTC Uniform Certificate, which is recognized in over 35 states. This covers businesses operating in states that participate in the MTC but are not SST members.

Out-of-State Sellers

West Virginia's economic nexus threshold is $100,000 in sales or 200 transactions with West Virginia customers in the current or preceding calendar year. If you meet either threshold, you must register and collect West Virginia sales tax.

Marketplace Facilitator Rules

West Virginia requires marketplace facilitators (Amazon, eBay, Walmart, Etsy) to collect and remit sales tax on behalf of third-party sellers. If you sell through a marketplace, the marketplace handles your West Virginia tax. Direct sales require your own registration.

For more on multi-state compliance, see our multi-state resale certificate guide.

Common Mistakes with West Virginia Resale Certificates

Mistake 1: Using the Certificate for Taxable Services Consumed by Your Business

West Virginia taxes a wide range of services. If you purchase a taxable service (such as janitorial, security, or repair) for your own business use, the resale exemption does not apply. The exemption only covers services that you purchase and then resell to your customers.

Mistake 2: Assuming Limited Local Taxes Means No Local Filing

While most West Virginia locations do not have local sales taxes, some do. If you operate in a municipality that imposes a local tax, you must collect and remit that local tax in addition to the state tax. Verify your local obligations with the State Tax Department.

Mistake 3: Not Providing Certificates to Out-of-State Vendors

If you buy inventory from vendors in neighboring states (Virginia, Kentucky, Ohio, Pennsylvania, Maryland), provide them with a resale certificate to document the exemption. Without documentation, you owe West Virginia use tax on those purchases unless they qualify for the resale exemption.

Mistake 4: Incomplete Certificate Information

Form F0003 requires specific fields to be completed. A certificate missing the registration number, signature, or description of goods may be treated as invalid. Double-check all fields before submitting the certificate to a vendor.

West Virginia-Specific Rules You Should Know

Broad Service Taxability

West Virginia taxes a broader range of services than most states. Professional services, personal services, repair and maintenance, and many business-to-business services are subject to sales tax. If you provide taxable services, you must collect sales tax. If you subcontract a service that you then resell, the resale exemption may apply to your purchase of that service.

Limited Local Taxes

One advantage of operating in West Virginia is the limited local tax landscape. Only a few municipalities add a 1% local sales tax. This means the rate is 6% in most of the state, making tax calculations and compliance simpler than in states with hundreds of local jurisdictions.

MyTaxes Portal

The MyTaxes portal is West Virginia's online system for managing your sales tax account. You can file returns, make payments, view account history, and update your business information. All registered businesses should have an active MyTaxes account.

Energy Industry Considerations

West Virginia's energy sector (coal, natural gas, pipelines) has specific tax rules. Equipment and supplies used in mining, drilling, and energy production may qualify for particular exemptions. These are separate from the resale exemption and require different documentation.

Audit Cycle and Record Retention

West Virginia audits businesses on a regular cycle, typically reviewing a 3-year period. Keep all sales tax records, including Form F0003 copies, purchase invoices, and sales records, for at least three years after the return due date. Well-documented exemption certificates are your best defense during an audit.

How Much Can You Save?

With a 6% state rate and a maximum combined rate of 7%, the savings are consistent and easy to calculate.

Use our sales tax lookup tool to confirm the exact rate for your location.

West Virginia Resale Certificate FAQs

Q: Does the West Virginia resale certificate expire? A: West Virginia does not print an expiration date on Form F0003. The certificate is valid as long as your sales tax registration is active. Sellers may request updated certificates periodically.

Q: Can I use the SST or MTC certificate instead of Form F0003? A: Yes. West Virginia accepts both the SST Certificate of Exemption and the MTC Uniform Certificate. Any of the three forms is valid for claiming the resale exemption.

Q: Is there a fee for a West Virginia sales tax registration? A: No. The West Virginia State Tax Department does not charge a fee for sales tax registration.

Q: Are groceries taxable in West Virginia? A: No. Unprepared food (groceries) is exempt from West Virginia sales tax. Prepared food and restaurant meals are taxable.

Q: Are services taxable in West Virginia? A: Yes. West Virginia taxes a broad range of services, including professional, personal, repair, and business services. Check the State Tax Department website for the complete list of taxable services.

Get Started with Your West Virginia Resale Certificate

West Virginia's simple rate structure, limited local taxes, and acceptance of three certificate formats make the resale certificate process straightforward. Get your registration, complete Form F0003, and start saving on inventory purchases.

• Expert registration guidance
• Help completing Form F0003, SST, or MTC certificate
• Ongoing compliance support

Get Your Resale Certificate -->

For more details on West Virginia's requirements, visit our West Virginia state page.

West Virginia's 6% flat rate across most of the state and limited local taxes keep things simple. Register for your sales tax account, document your exemptions, and maintain your records for audit readiness.

Related Articles

• What Is a Resale Certificate? - New to resale certificates? Start with the fundamentals.
• How to Renew Your Resale Certificate - Keep your West Virginia certificate current.
• Understanding Sales Tax Nexus - Learn when you are required to register in West Virginia and other states.