Who Needs a West Virginia Resale Certificate?
Any West Virginia business that resells goods and products to customers at retail needs a West Virginia exemption certificate. Without one, you would be charged sales taxes on items you purchased from your vendors and suppliers that you intend to sell to your customers.
You would also be legally required by the state to collect sales taxes from your customers on those same items. So, essentially, you would be paying sales taxes twice on the same items. Fortunately, the state allows you to deduct the sales taxes you paid, provided you can provide proof in receipts and invoices from your vendors and suppliers.
If you do not keep accurate records or lose receipts and invoices, you will be stuck paying sales taxes twice. Therefore, as you can see, it is much better for you and your business to take the time to obtain a West Virginia resale exemption certificate.