Certificate Of Capital Improvement - West Virginia
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2WV/CST-290
West Virginia
(Rev. January, 1990)
Department of
Tax and Revenue
WEST VIRGINIA CONSUMERS SALES AND USE TAX
CERTIFICATE
OF
CAPITAL
IMPROVEMENT
To be completed by contractor and given to, signed by and retained by subcontractor making capital improvement to a building,
structure or real property.
The subcontractor must collect the consumers sales tax on the full amount charged under the contract unless the subcontract
is for a capital improvement to a building, structure or real property or the subcontract is for work in fulfillment of the contractor's
contract for a capital improvement to a building, structure or real property. When a properly completed Certificate of Capital
Improvement has been furnished to the subcontractor, the burden of proving the job or transaction is not taxable rests solely upon
the prime contractor.
This certificate may be issued to a subcontractor by his prime contractor as evidence that the work to be
performed will result in capital improvement to a building, structure or real property. THIS CERTIFICATE
MAY NOT BE USED TO PURCHASE MATERIALS OR OTHER TANGIBLE PERSONAL PROPERTY TAX FREE.
Acceptance of this certificate by a subcontractor does not relieve the prime contractor of his liability for
the payment of sales tax on his purchase of materials or other tangible personal property incorporated into
the building, structure or real property as a capital improvement.
Read
this
form
completely
before
making
any
entries
THIS CERTIFICATE IS NOT VALID UNLESS ALL ENTRIES ARE COMPLETED
Name of prime contractor (print or type)
Name of subcontractor (print or type)
Street address
Street address
City
State
ZIP Code
City
State
ZIP Code
Business registration number (if any)
Business registration number (if any)
To be completed by prime contractor:
The nature of the work to be provided by the subcontractor is as follows (give description of capital
improvement to be performed):
The project name and address or location where the work is to be performed:
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