West Virginia 
                        Claim for Refund or Credit of Sales Tax Paid to a 
CST-240                                                                                                                                                         State Tax 
Rev. 3/16                                        Vendor/Reseller                                                                                                Department
This form is used to claim a refund or credit of sales tax paid to vendors for purchases that are exempt or used in an 
exempt manner. Do not use this form to request a refund of tax previously paid directly to the State Tax Department.
If any part of the required information is not provided, the claim will be rejected.
Consumer Sales Refund Account #                                                                         FEIN/SSN
Taxpayer Name                                                                                           Phone
First Line of Mailing Address
Second Line of Mailing Address
City                                                             State                                             Zip

Preparer Name                                                                                           Phone
First Line of Mailing Address
Second Line of Mailing Address
City                                                             State                                             Zip

Taxable periods covered by this claim:      FROM                                                          TO 
                                                 MM              DD                       YYYY                  MM                                           DD YYYY  

                                                                                                          EnTEr amounT hErE

A) WV State Sales Tax...............................................................................   $
B) Municipal Sales Tax...............................................................................  $
C) Total Refund or Credit............................................................................  $
D) Refund Amount.....................................................................................  $
E) Credit Amount...................................................................................... $
For Credit Transfers to                       CSUT Account #                                            CSUT Filing Period to Apply Credit
Combined Sales & Use Tax:
State the basis for claiming refund or credit:
_________________________________________________________________________________________________
_________________________________________________________________________________________________

    Electronic Spreadsheet Attached            Invoices Attached                                           Power of Attorney Attached

Under penalties of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of my 
knowledge and belief it is true, complete, and correct; and certify that no information has been omitted; and certify that all of the tax for which this 
claim is filed has been paid; and certify that no portion has been previously credited or refunded to the applicant by any vendor required to collect 
tax; and certify that no amount claimed has previously been subject to a credit or refund.

Signature of Taxpayer                                     Name of Taxpayer – Type or Print                          Title                                Date

Signature of Preparer other than Taxpayer                      Name of Preparer – Type or Print                                                 Date

          File and pay online at 
          MyTaxes.WVTax.gov. For 
          additional information visit 
          us at www.tax.wv.gov.
                                                                                                       *c15071601W*

  •                                                                                                                                                                                                                                                                                                                  •                                                                                                                                                                                                                                                                      Rev. 3/15 CST-240  S
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                chedule
  To expedite the refund process, a CD-ROM or other portable electronic media may also be supplied for those claims containing less than 25 lines but is not required.                                                                                                                                                A CD-ROM or other portable electronic media containing a Microsoft Excel spreadsheet is required for all claims containing 25 or more lines. 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Vendor name

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (a)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (mm/DD/YYYY)                    Invoice Date

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            (B)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         number                          Invoice 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                   ToTal foR eaCh Column                                                    (C)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               Claim for Refund or Credit for Sales Tax Paid
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Exempt Purchase 
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Description
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            (D)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      Intended use

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (E)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         Exempt Purchase 

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         amount
                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            (F)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      WV State Tax

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (G)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      municipality Tax

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (h)

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      municipality name**

                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         (I)