West Virginia Consumers Sales and Service Tax and Use Tax Exemption Certificate - Cannot Be Used to Purchase Gasoline or Special Fuel

Sep 19, 2026

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West Virginia Consumers Sales and Service Tax and Use Tax Exemption Certificate for purchases that qualify as exempt under state law. The form explains that taxable sales of tangible personal property or taxable services are presumed subject to tax unless a properly completed exemption certificate or direct pay permit is provided, and it requires the purchaser to complete purchaser information and provide the tax identification number. It lists specific exemption reasons such as purchase for resale, certain commercial agricultural producer purchases, tax-exempt organizations, schools, churches, and specified services and property, and warns the reverse side must be completed to be valid.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

General Instructions

Tax Presumption and Validity Requirements

Purchaser Certification and Tax Identification Number

Exemption Reasons

Purchase for Resale

Purchase by an Exempt Commercial Agricultural Producer

Tax Exempt Organizations

Government

Certain Nonprofit Organizations

Schools

Churches

Purchases of Certain Specific Services and Tangible Personal Property

Reverse Side Requirements

CUSTOMER \# WV/CST-280 (Rev. 905) WEST VIRGINIA CONSUMERS SALES AND SERVICE TAX AND USE TAX EXEMPTION CERTIFICATE CANNOT BE USED TO PURCHASE GASOLINE OR SPECIAL FUEL All sales of tangible personal property or taxable services are presumed to be subject to tax unless a properly completed Exemption Certificate or a Direct Pay Permit number is provided. Read instructions on reverse side before completing this certificate. | NAME OF VENDOR
OTICON, INC. | DATE | CHECK APPLICABLE BOX: | | | | | --- | --- | --- | --- | --- | --- | | | | | SINGLE PURCHASE CERTIFICATE | | BLANKET CERTIFICATE | | STREET ADDRESS CITY STATE ZIP CODE
580 HOWARD AVENUE
SOMERSET
NJ
08873 | | | | | | TO BE COMPLETED BY PURCHASER: I, the undersigned, hereby certify that I am making an exempt purchase and hold a valid Business Registration Certificate: Enter Tax Identification Number | | | | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | My principle business activity is I claim an exemption for the following reason (Check applicable box or boxes) : PURCHASEFORRESALE Purchase of tangible personal property or taxable services for resale or for use in performing taxable services where such property becomes a component part of the property upon which the services are performed and will be actually transferred to the purchaser. WV Code § 11-15-9(a)(9) PURCHASE BY AN EXEMPT COMMERCIAL AGRICULTURAL PRODUCER A . Purchase of tangible personal property or taxable services for use or consumption in the commercial production of an agricultural product. But not purchases for the construction of, or permanent improvement to real property or purchases of gasoline or fuel. WV Code § 11-15-9(a)(8) B. Purchase of propane for use in poultry houses for heating purposes. WV Code § 11-15-9(a)(18) TAX EXEMPT ORGANIZATIONS A . GOVERNMENT-Purchases by governmental agencies and institutions of (1) the United States; (2) this State (including its local governments); and (3) any other State (and its local governments) which provides this same exemption to this State. Such purchases by government employees are not exempt unless they are on government business and are billed to and paid for directly by the government. Private persons doing business with government may not claim this exemption. WV Code § 11-15-9(a)(3) B. CERTAIN NONPROFIT ORGANIZATIONS-Purchases by a corporation or organization which has a current registration certificate and which is exempt from federal income taxes under section § 501(c)(3) or (c)(4) of the Internal Revenue Code. These organizations must meet all of the requirements set forth in WV Code § 11-15-9(a)(6) . For information concerning these requirements refer to publication TSD-320 . WV Code § 11-15-9(a)(6) C. SCHOOLS-Purchases by a school with its principal campus in this State which is approved by the State of West Virginia to award degrees and which is exempt from federal and state income taxes under section § 501(c)(3) of the Internal Revenue Code. WV Code § 11-15-9(a)(15) D. CHURCHES-Purchases of services, equipment, supplies, food for meals and materials directly used or consumed by churches which make no charge whatsoever for the services they render. The purchase must be paid for directly out of the church treasury. WV Code § 11-15-9(a)(5) PURCHASES OF CERTAIN SPECIFIC SERVICES AND TANGIBLE PERSONAL PROPERTY A . Purchases of electronic data processing services and related software but not data processing equipment, materials and supplies. WV Code § 11-15-9(a)(21) B. Purchases of services by one corporation, partnership or limited liability company from another corporation, partnership or limited liability company but only when the entities are members of the same controlled group or related taxpayers as defined in Section 267 of the Internal Revenue Code. WV Code § 11-15-9(a)(23) C. Purchases of computer hardware and

FAQs

When is the tax presumed to apply in West Virginia?

All sales of tangible personal property or taxable services are presumed subject to tax unless a properly completed Exemption Certificate or a Direct Pay Permit number is provided.

What purchases does the exemption certificate explicitly not cover?

The certificate cannot be used to purchase gasoline or special fuel.

Why must the reverse side of the exemption certificate be completed?

The reverse side must be completed to be considered valid, and it includes statements about using the certificate only for an exempt purpose and understanding tax liability for erroneous or false use.

Sep 19, 2026

Upload by Cipher