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It explains vendor and purchaser information requirements, how to identify the principal and job details, and the applicable exemption reasons under West Virginia tax code, including direct use exemptions and certain utility, government, and non-profit youth organization cases. 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It cannot be used for purchases of gasoline or special fuel.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"What must the purchaser complete on the certificate?",{"text":67,"@type":63},"The purchaser must provide vendor and purchaser details, tax identification information, principal information, and job information, including the prime contractor job type and description or job number as required.",{"name":69,"@type":60,"acceptedAnswer":70},"What happens if the certificate is used incorrectly or contains false information?",{"text":71,"@type":63},"The purchaser remains responsible for consumer sales or use tax on taxable use, and may be liable for the tax plus substantial penalties and interest for erroneous or false use.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},303789,1791054621,{"code":4,"msg":81,"data":82},"success",[83,88,93,98,103,108,112,117,122],{"id":84,"doc_module":22,"doc_module_name":25,"category_name":85,"show_sort_weight":86,"slug":87},11,"Presentations",90,"presentations",{"id":89,"doc_module":22,"doc_module_name":25,"category_name":90,"show_sort_weight":91,"slug":92},12,"Resumes",80,"resumes",{"id":94,"doc_module":22,"doc_module_name":25,"category_name":95,"show_sort_weight":96,"slug":97},14,"Invoices",70,"invoices",{"id":99,"doc_module":22,"doc_module_name":25,"category_name":100,"show_sort_weight":101,"slug":102},15,"Posters",60,"posters",{"id":104,"doc_module":22,"doc_module_name":25,"category_name":105,"show_sort_weight":106,"slug":107},16,"Social Media",50,"social-media",{"id":109,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":110,"slug":111},17,40,"forms",{"id":113,"doc_module":22,"doc_module_name":25,"category_name":114,"show_sort_weight":115,"slug":116},18,"Letters",30,"letters",{"id":118,"doc_module":22,"doc_module_name":25,"category_name":119,"show_sort_weight":120,"slug":121},21,"Paper Templates",5,"papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":81,"data":127},{"doc_id":78,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":109,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":33,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":30,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":139,"read_time":22},1099523882182,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","CST-286  \nRev. 04-12  \nWEST VIRGINIA CONSUMER SALES AND SERVICE TAX AND USE TAX  \nSPECIAL CONTRACTORS EXEMPT PURCHASES CERTIFICATE  \nTHIS CERTIFICATE CANNOT BE USED FOR PURCHASES OF GASOLINE OR SPECIAL FUEL  \nAll sales of tangible personal property and services are presumed to be subject to tax unless a properly completed Special Contractors Exemption Certificate number is provided. Read instructions on pages two and three before completing this certificate.  \n\n| NAME OF VENDOR: |  | DATE: | CHECK APPLICABLE BOX:\u003Cbr> Single Purchase Certificate  Blanket Certificate |  |\n| --- | --- | --- | --- | --- |\n| STREET ADDRESS: | CITY: |  | STATE: | ZIP CODE: |\n\nTO BE COMPLETED BY PURCHASER: I, the undersigned, hereby certify that I am making an exempt purchase and hold a valid Business Registration Certificate:  \nEnter Tax Identification Number:  \nThe Principal for purposes of this certificate is the entity or company for which construction contracting services are being performed. The Principal’s business activity is:   \n\n| NAME OF PRINCIPAL | DIRECT PAY PERMIT NUMBER or QUALIFIED EXEMPT PSD UTILITY OR GOVERNMENT OWNED UTILITY IDENTIFICATION NUMBER: |\n| --- | --- |\n\nIf the Principal does not have a direct pay permit number, or is not a qualified exempt government owned or PSD utility, then the construction contractor or subcontractor may pay the tax to the vendor, and then seek a refund of the tax paid from the WV Tax Department by filing a properly completed and executed claim for refund on form WV/CST-240 and a properly completed and executed original of this Special Contractors Exempt Purchases Certificate for each vendor to which the tax was paid.  \n\n| The 3 boxes in this section must to be filled in by the purchaser, without regard to whether the purchaser is a prime contractor or a subcontractor, to show the prime contractor’s name, job type, & job description or job number |  |\n| --- | --- |\n| PRIME CONTRACTOR | PRIME CONTRACTOR’S JOB TYPE |\n| PRIME CONTRACTOR’S JOB DESCRIPTION OR JOB NUMBER |  |\n\nJob type includes but is not limited to: plumbing, electrical, HVAC, site preparation, excavation, framing, comprehensive, etc. I claim an exemption for the following reason(s) (Check applicable box or boxes):  \nPurchase of building materials and process equipment directly used in construction by a contractor in the construction of a factory, structure or facility for a Principal that is entitled to the direct use exemption set forth in West Virginia Code §11-15-9(b)(2) .  \nBusinesses entitled to the direct use exemption set forth in W. Va. Code §11-15-9 b)(2 are businesses engaged in:  \n1 Manufacturing  \n2 Transportation  \n3 Transmission of liquid, natural gas or electric power by pipes or wires  \n4 Communication  \n6 Gas storage  \n7 Generation or production or selling electric power  \n8 Provision of a public utility service, or  \n9 Operation of a utility service or the operation of a utility business.  \n5 Production of natural resources  \nPurchase of tangible personal property that remains on site after construction is completed as part of the building or structure that is being built. This exemption does not apply to purchases of tools, bulldozers, cranes, etc. that become the property of the construction contractor.  \nRentals of cranes, bulldozers, and other equipment specifically for use on the specifically identified job by the contractor, or the hiring of a subcontractor  \nor service provider to provide bulldozer services, crane services, etc.  \nPurchases by a subcontractor who is working for a prime contractor, where the prime contractor is entitled to the exemption.  \nCST-286  \nPage 1 of 3  \nPurchases of building materials and tangible personal property purchased by a contractor for construction of, and incorporation into, facilities for a government owned water or sewer utility or a Public Service District (PSD) water or sewer utility. This category includes only tax exempt government owned water and sewer utilities and Publ","cbCaigbY8OKGoLX6","https://ap.wps.com/l/cbCaigbY8OKGoLX6","pdf",108788,"English","# Special Contractors Exempt Purchases Certificate\n## Tax and certificate scope\n## Purchaser and principal information\n## Exemption reasons and eligible categories\n## Purchaser certification, signature, and compliance","[{\"question\":\"What purchases is the Special Contractors Exemption Certificate (CST-286) allowed to cover?\",\"answer\":\"It covers exempt purchases connected to construction contracting services. It cannot be used for purchases of gasoline or special fuel.\"},{\"question\":\"What must the purchaser complete on the certificate?\",\"answer\":\"The purchaser must provide vendor and purchaser details, tax identification information, principal information, and job information, including the prime contractor job type and description or job number as required.\"},{\"question\":\"What happens if the certificate is used incorrectly or contains false information?\",\"answer\":\"The purchaser remains responsible for consumer sales or use tax on taxable use, and may be liable for the tax plus substantial penalties and interest for erroneous or false use.\"}]","WV Contractors Exemption - Special Contractors Exempt Purchase Certificate | PDF",1789807117]