Form WV / CST-280 Exemption Certificate - West Virginia

WV Tax Exempt Form Instructions

The instructions for filling in a WV Tax Exempt Form CST-280 are the following:

1. Fill out the name of the vendor and the date;

2. Choose the type of certificate requested. It can be a Single Purchase Certificate or a Blanket Certificate. A Single Certificate is used for one-time purchases and Blanket Certificates are used for a regular series of purchases;

3. Enter the address of the vendor;

4. The purchaser should fill out their tax identification number and indicate their principal business activity;

5. The purchaser should choose the reason for claiming an exemption:

   • Purchase for resale. There is only one option in this section, so check this box if it is applicable;

   • Purchase by an exempt commercial agricultural producer. There are two options to choose from in this section. Choose "A" if it is a purchase of tangible personal property for use in the commercial production of an agricultural product. Choose "B" if you buy propane and are going to use it in a poultry house for heating purposes.

   • Tax-exempt organizations. If the purchaser is a nonprofit organization, they should indicate its -type. It can be a government body, qualified nonprofit organization, school, or church;

   • Purchases of certain specific services and tangible personal property. Check the boxes from "A" to "E" depending on the type of products or services purchased:

     • "A" if you buy electronic data processing services;
     • "B" if it is a purchase of services by one corporation from another;
     • "C" if you buy a certain type of computer software, internet advertising;
     • "D" if it is a purchase of motion picture films;
     • "E" if it is a purchase connected with aircraft.

6. Enter the name of the purchaser and their address;

7. Signature of the owner or partner of the corporation.