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The form states that tangible personal property and taxable services are presumed taxable unless a properly completed Exemption Certificate or Direct Pay Permit number is provided. It directs purchasers to read reverse instructions, select applicable exemption reasons, and includes specific categories such as purchases for resale, exempt commercial agricultural production, tax-exempt organizations, schools, churches, and certain specific services. 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All sales of tangible personal property or taxable services are presumed taxable unless a properly completed Exemption Certificate (or a Direct Pay Permit number) is provided.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What happens if the certificate is used incorrectly or for non-exempt purposes?",{"text":114,"@type":110},"The purchaser must pay the Consumers Sales or Use Tax on items or services used in a taxable manner. 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Read instructions on reverse side before completing this certificate.  \n\n| NAME OF VENDOR\u003Cbr>Creative CO-OP, Inc. dba Bloomingville dba Illume | DATE | CHECK APPLICABLE BOX: |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  | |  |  | SINGLE PURCHASE CERTIFICATE | | BLANKET CERTIFICATE |\n| STREET ADDRESS | CITY |  |  | STATE |  | ZIP CODE |  |\n| 6000 Freeport Ave, Ste 101 | Memphis |  |  | TN |  | 38141 |  |\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  \n\n|  |  |  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n\nMy principle business activity is   I claim an exemption for the following reason (Check applicable box or boxes) :  \nPURCHASEFORRESALE  \nPurchase 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)  \nPURCHASE BY AN EXEMPT COMMERCIAL AGRICULTURAL PRODUCER  \nA . 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)  \nB. Purchase of propane for use in poultry houses for heating purposes. WV Code § 11-15-9(a)(18)  \nTAX EXEMPT ORGANIZATIONS  \nA . 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)  \nB. 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 .  \nWV Code § 11-15-9(a)(6)  \nC. 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)  \nD. 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)  \nPURCHASES OF CERTAIN SPECIFIC SERVICES AND TANGIBLE PERSONAL PROPERTY  \nA . Purchases of electronic data processing services and related software but not data processing equipment, materials and supplies.  \nWV Code § 11-15-9(a)(21)  \nB. 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 Cod","cbCaiihjvKi35Yy5","https://ap.wps.com/l/cbCaiihjvKi35Yy5","pdf",27492,"English","# Exemption Certificate Overview\n## Purchaser Instructions and Exemption Basis\n## Exemption Categories and Applicable Reasons\n## Reverse-Side Requirements and Compliance","[{\"question\":\"When can the certificate be used for tax-exempt purchases in West Virginia?\",\"answer\":\"The certificate applies only to purchases made for an exempt purpose. All sales of tangible personal property or taxable services are presumed taxable unless a properly completed Exemption Certificate (or a Direct Pay Permit number) is provided.\"},{\"question\":\"What happens if the certificate is used incorrectly or for non-exempt purposes?\",\"answer\":\"The purchaser must pay the Consumers Sales or Use Tax on items or services used in a taxable manner. The purchaser may also be liable for the tax due plus substantial penalties and interest for erroneous or false use.\"},{\"question\":\"What exemption reason options are listed on the certificate?\",\"answer\":\"The certificate lists multiple reason categories, including purchase for resale, purchase by an exempt commercial agricultural producer, tax exempt organizations (government, certain non-profits, schools, churches), and purchases of certain specific services and tangible personal property.\"}]","WV/CST-280 - Rev. 905 - West Virginia Consumers Sales and Service Tax and Use Tax Exemption Certificate | PDF",1789808378]