West Virginia Sales Tax Exemptions #

Exemption Reason	Form	Issued By	XMPT Delivery
Manufacturing Exemption	ST-1	Purchaser	Create
Agricultural Exemption	ST-3	Purchaser	Create
Nonprofit Organization Exemption	ST-5	Purchaser	Create
Government Purchases	ST-4	Purchaser	Create
Resale Exemption	ST-1	Purchaser	Create

Multi-state forms available: #

Form	Issued By	XMPT Delivery	Revision
SST Streamlined Sales Tax Certificate	Purchaser	Create	December 21, 2021

Important Notes #

• Certificates must be completed in full to be accepted.
• The West Virginia State Tax Department may audit exemption claims.
• Sellers should retain copies of exemption certificates for their records.
• Misuse of exemption certificates can result in penalties and back taxes.
• Nonprofit organizations must present proof of tax-exempt status to qualify.