INSTRUCTIONS: WEST VIRGINIA CONSUMERS SALES AND SERVICE TAX AND USE TAX EXEMPTION CERTIFICATE (Form CST-280)
West Virginia purchases by businesses for resale, those by non-profit organizations and certain specific acquisitions can be exempt from sales, service and use tax. In such transactions, the purchaser must complete and file a form CST-280 with the seller. You must have a Business Registration Certificate.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 1: Enter the name of the vendor making the sale.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 2: Enter the date.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 3: Indicate with a check mark whether this certificate concerns a single purchase or is a blanket certificate for an ongoing series of purchases.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 4: Give the vendor's street address, city, state and zip code.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 5: Enter your tax identification number.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 6: Provide a written description of your primary business activity.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 7: The first listed reason for exemption concerns resale. Check the box if applicable.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 8: The next section gives two reasons that can be checked by exempt commercial agricultural producers.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 9: The next section provides four descriptions of tax exempt organizations. Check the applicable box if you are a government unit, qualified nonprofit, school or church.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 10: The last section provides five descriptions of qualifying exempt services and tangible personal property.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 11: On the second page, enter the name of the purchaser, your street address, city state and zip code.
West Virginia Consumers Sales And Service Tax And Use Tax Exemption Certificate CST-280 Step 12: An owner, partner or officer should sign the form and provide their title.
