Form WV/CST-280 is West Virginia’s sales tax exemption certificate: a one-page form you complete and hand to the vendor so they can sell to you without collecting the state’s 6 percent sales tax. You do not file it with the Tax Department. The vendor keeps it as proof that the sale was properly exempt, and you keep a copy for your own records.
Who Qualifies to Use the Form
Each checkbox on the certificate corresponds to a specific exemption in West Virginia Code § 11-15-9, and you can only sign the form if your purchase genuinely fits one of them.1West Virginia Legislature. West Virginia Code 11-15-9 – Exemptions The main categories are:
- Resale. You are buying goods or taxable services to resell, not to use. Building materials a contractor will install into real property do not qualify, and liquor and wine bought for resale by licensed private clubs are excluded as well.2West Virginia Legislature. West Virginia Code 11-15-9a – Exemptions Exceptions for Sales of Liquors and Wines to Private Clubs
- Commercial agricultural producers. Equipment, supplies, and services used directly in producing an agricultural product, with a separate sub-box for propane used to heat poultry houses. Gasoline, special fuel, and materials for permanent improvements to real property do not qualify, though fencing and nails specifically remain exempt.
- Government agencies. Federal, West Virginia state and local, and out-of-state government bodies (the last only if the other state extends the same treatment to West Virginia). The government entity must be billed and pay directly; employees using personal funds cannot claim it.
- 501(c)(3) and 501(c)(4) organizations, schools, and churches. Each has its own box. Nonprofits need a current West Virginia registration certificate and should be ready to show their IRS determination letter. Qualifying schools must have their principal campus in West Virginia and hold 501(c)(3) status. Churches qualify only if they charge nothing for their services, and only for purchases paid directly from the church treasury.
- Manufacturing, natural resources, transportation, transmission, and communications. Machinery, supplies, and materials used directly in the activity. Support items like janitorial supplies are taxable; raw materials fed into the process are not.3Cornell Law Institute. West Virginia Code of State Rules 110-15-9 – Exemptions
- Electronic data processing services and services between related business entities. Each has its own dedicated box on the form.
Filling Out the Form
Work top to bottom. Every field matters. If the certificate is incomplete, the vendor is within their rights to reject it, because a missing entry can leave them holding the tax.
Purchaser Identification
Enter your full legal business or organization name and address as they appear on your state records. Provide your West Virginia Business Registration Certificate number, which is the account number the Tax Department assigned when you registered. If you are not registered in West Virginia, use your home-state sales tax registration number instead. The form gives instructions for the narrow case where you are not registered in any state.
Principal Business Activity and Reason for Exemption
Write a short description of what your business does, such as “wholesale food distribution” or “poultry farming.” Then check the box that matches your exemption. If part of the order is for resale and part is for use in manufacturing, you may need to check more than one box, but each box must honestly cover the items on the certificate.
Description of the Property or Services
Be specific enough that an auditor reading the form three years later can tell whether the exemption fits. “Office supplies” is vague. “Printer paper and toner cartridges for resale” is defensible. For a blanket certificate covering ongoing orders, describe the general category, for example “industrial chemicals for use in manufacturing,” rather than trying to list every future purchase.
Signature and Date
An authorized representative signs and dates the form. The signature is a legal declaration that the information is true. Signing a certificate you cannot defend exposes you to back taxes, interest, and penalties.
Blanket Certificates for Ongoing Purchases
You do not need a fresh WV/CST-280 for every order from the same vendor. A blanket certificate covers additional purchases of the same general type of property or service from that vendor and stays on file until you tell them it no longer applies, your exemption status changes, or the information on the certificate becomes inaccurate. If your address, registration number, or exemption status changes, send the vendor an updated certificate promptly.
Where the Form Goes and Who Keeps It
Give the completed certificate to the vendor. The Tax Department does not collect these forms. Many vendors accept a scan by email or through an online purchasing portal; some prefer the original at an in-person sale. Ask before the transaction closes.4West Virginia Tax Division. Sales Tax and Vendor Responsibilities – TSD-345
Both sides should keep a copy. West Virginia regulations require sales records, invoices, and supporting documents, including exemption certificates, to be preserved for at least three years, unless the Tax Commissioner consents in writing to earlier destruction or orders a longer retention period.5Cornell Law Institute. West Virginia Code of State Rules 110-15-14 – Maintenance of Records Four years is a safer habit, since an audit can open near the end of the three-year window and look back from there.
Special Rule for Contractors
Contractors on real property face split rules that catch experienced businesses off guard. The line runs between capital improvements and repair or maintenance.
On a capital improvement (new construction, an addition, a permanent structural change), the contractor is treated as the end consumer of the materials. The contractor pays sales or use tax on materials at purchase and does not collect tax from the customer on the finished job.6West Virginia Tax Division. Capital Improvement Rule – TSD-310
On repair, maintenance, or installation work that is not a capital improvement, the rules flip. The contractor can buy parts and materials tax-free with a WV/CST-280 marked for resale, but only for items physically transferred to the customer as part of the service. The contractor then charges the customer sales tax on the full bill. Tools, equipment, and general supplies the contractor keeps remain taxable at purchase.6West Virginia Tax Division. Capital Improvement Rule – TSD-310
When You Can Use the Streamlined Certificate Instead
West Virginia is a full member of the Streamlined Sales Tax agreement, so vendors here also accept the Streamlined Sales Tax Exemption Certificate in place of the WV/CST-280.7West Virginia Tax Division. Streamlined Sales and Use Tax The SST version is honored across all 24 full member states, which helps if you buy from vendors in several states with one form format.8Streamlined Sales Tax Governing Board. Exemptions
For a purchase sourced to West Virginia, provide your West Virginia registration number on the SST certificate. If you are not registered here, a sales tax ID from any other state is acceptable. Not every West Virginia exemption is listed on the SST form, so for less common exemptions you may still need the WV/CST-280.
If You Claim an Exemption You Don’t Qualify For
This is not a gray area. If you buy goods tax-free and then use them for a taxable purpose, you owe West Virginia use tax on the purchase price, and the Tax Department can assess that tax retroactively with interest from the date it should have been paid.
Failing to maintain the required records triggers the penalty and addition-to-tax provisions in West Virginia Code § 11-9-1 and following sections.5Cornell Law Institute. West Virginia Code of State Rules 110-15-14 – Maintenance of Records Creating a false certificate or filing false returns to hide taxable transactions can move the matter from civil to criminal, especially when the amounts are substantial and the conduct is clearly intentional. If you are unsure your purchase qualifies, pay the tax at the register and apply for a refund later rather than signing a certificate you cannot defend.