Filing the CST-200 Sales & Use Tax Return via MyTaxes 

The CST-200CU is intended to simplify the reporting process by offering a streamlined return with 
additional schedules for certain circumstances and to allow for more accurate accrual-based sales tax 
reporting.  

The MyTaxes version allows users to start by entering data on the schedules followed by completing the 
return, similar to the functionality of older versions. Alternatively, users may now start by completing the 
return and will then be prompted to complete the applicable schedules.  

When navigating the return on MyTaxes there are two main tabs visible to the user, labelled ‘Return’ and 
‘Schedules’  

The tab labelled ‘Return’ is the return. It includes data that is only entered on the return as well as totals 
from the schedules whenever they are applicable.  

  The Return can often be filed by itself by a large majority of taxpayers, without any schedules, 
  when no deductions to sales or use tax are taken and when no Municipal sales or use tax is due. 

The tab labelled ‘Schedules’ contains the additional schedules required for various tax situations. The most 
common schedules being the Schedule D and Schedule M;  

  Schedule D is used when deductions have been taken that reduce the gross amount of sales or 
  purchases that are subject to tax, or when either of two specific tax credits are taken that reduce 
  the overall liability due.  

  Schedule M is used to report sales or purchases that are sourced to a Municipality that imposes 
  Municipal sales & use tax in addition to the State tax. On the previous version of the return, 
  Municipal sales & use tax required two different schedules (B & C), they have now been combined 
  into one Schedule M.  

Schedules S, U, & BD are used for very specific situations. 97% of tax filers will not use these three (3) 
additional schedules. These will be discussed later in this document.  

The ‘Import’ option of the MyTaxes return allows taxpayers to import the Municipal Schedule M as well as 
the supplemental Schedules S, U, & BD directly to the return using an Import Spreadsheet. The 
spreadsheet allows direct entry typing or copy/paste functionality to simplify the data entry process. The 
Import Spreadsheet can be downloaded using the hyperlink found on the MyTaxes return or by visiting: 
http://public.wvtax.gov/Documents/CST/cst200cu.import.xlsm  

Below we will outline the process of filing a return with these 3 scenarios: 
• A ‘short-form’ return filed using only one (1) tab labelled Return
• A 2 part return using the Return and Schedule D
• A 3 part return requiring the Return, Schedule D, and Schedule M

Scenario 1 – Filing a Short-Form return with no deductions or Municipal tax  
 
In the example below, we have filed our CST-200 by completing only the Return. No schedules are 
required since no deductions or credits have been taken and no Municipal tax is due. Everything has been 
reported on the single page and the return is now ready to Submit, Enter Password, & Proceed to Pay. 

Scenario 2 – Filing a 2 Part return in which deductions have been taken  

In the 2nd example, we have filed our CST-200 by completing the Return, followed by completion of the 
required Schedule D. The Schedule D is required because deductions have been taken. When filling out 
the return first, the required schedules are indicated by a yellow tooltip box, reminding us to fill out the 
schedule. The deduction field that was used will remain in error with red highlight until the schedule is 
completed. 

We will now complete the schedule…. 

The schedule D is simply a breakout of deductions that are reported on the return. In this example, we 
reported 13,975.00 in sales tax deductions on the above return. Below, we have reported the breakout of 

that amount. A similar Schedule D breakout would apply if use tax deductions, use tax credit, or the tourism 
credit had been taken. 

Now that everything has been reported on both the Return and the Schedule D, the return has no errors 
and is ready to Submit, Enter Password, & Proceed to Pay. 

Similar to the above scenario where a ‘Return and Schedule D’ is filed, another very common completed 
submission will contain only the ‘Return and Schedule M’ by taxpayers that take no deductions but do have 
Municipal tax to remit. 

Scenario 3 – Filing a 3 Part return in which deductions have been taken and Municipal tax is due 

In this 3rd example, we have filed our CST-200 by completing the Return, followed by completion of both 
required schedules. The Schedule D is required because deductions have been taken, the Schedule M is 
required because Municipal tax is due. When filling out the return first, the required schedules are indicated 
by a red tooltip box, reminding us to fill out the schedule. The fields that were used that require the 
schedules will remain in error with red highlight until the schedule is completed. 

We will now complete the schedule…. 

The schedule D is simply a breakout of deductions that are reported on the return. In this example, we 
reported 13,975.00 in sales tax deductions on the above return. Below, we have reported the breakout of 

that amount. A similar Schedule D breakout would apply if use tax deductions, use tax credit, or the tourism 
credit had been taken. 

The Schedule M is simply a breakout of the Municipal tax that is reported. In this example, we reported 
973.66 in Municipal sales tax and 27.40 in Municipal use tax due on the Return. Below, we have reported 
the breakout of those amounts on the Schedule M by manually typing them onto the return.  
 
Note that both Municipal sales and use are reported on the same page. Totals have also been provided at 
the bottom of the table to aid in the reporting process. 

Alternatively, taxpayers who have multiple Municipalities in which Sales or Use Tax must be reported may 
wish to use the Import function of the MyTaxes return. In our example, we reported 973.66 in Municipal 
sales tax and 27.40 in Municipal use tax due on the Return. Prior to visiting MyTaxes and filing our return, 
we downloaded the CST-200 Import Spreadsheet and used the copy/paste function to list the breakout of 
those total amounts on the Schedule M tab. The data was taken directly from our month end sales tax 
report. We saved the spreadsheet in preparation of filing a return. 

Now that we are filing the return we will Import the spreadsheet using the Import (highlighted below) option 
found above column G of the schedule. A popup window will allow us to Browse to the file we saved on our 
computer earlier. After we’ve selected this month’s import spreadsheet, we click the ‘Import’ button to begin 
the process or we can select ‘Cancel’ if we’ve made a mistake.  
 
Note that after importing is complete, all Municipalities, Taxable Sales, and Taxable Purchases from our 
Import Spreadsheet have been entered onto the return and the tax due calculation has been completed for 
us. 

Now that everything has been reported on our 3 Part Return using the Return, Schedule D, and Schedule 
M, MyTaxes shows no errors and the return is ready to Submit, Enter Password, & Proceed to Pay. 

This concludes the explanation of filing methods for the new CST-200 Combined Sales & Use Tax Return.  
Below are some frequently asked questions regarding other portions of the return. 

Why are there errors on my return?  
It is important to note that when an error is present on any part of the return, the tab on which the error is 
located will also be indicated by a red dot on the tab label, as seen in some of the above screen shots. 
Errors will occur on the return during the normal filing process because some of the errors are simply 
reminders that something which needs provided has not yet been. The error rules on the new CST-200 
have been enhanced to provide more accuracy. If a user is presented with an error that they do not fully 
understand and cannot resolve they should contact the State Tax Department for assistance. Users may 
Save & Finish Later any return with errors so that they do not lose their work. This will also allow us to view 
their saved return and better assist them.  
 
What is Line 13 on the Return used for?  
In the event that a credit is due the taxpayer after properly completing the return, a negative amount of tax 
will be calculated in Line 12 automatically. Users should then report on Line 13 whether this credit is to be 
applied to a future return, issued as a refund, or perhaps split and used for both credit and refund.  
 
What is Line 14 on the Return used for?  
Taxpayers that are licensed by the ABCA to sell wine & liquor to a private club (bar) must separately state 
the amount of wine & liquor that was sold to bars, which has been reported on the return in Line 1 Column 
A. Those specially licensed retail wine & liquor outlets will also have a corresponding Wine & Liquor Tax 
account where the same data is reported. This line should not be used by businesses that are simply 
selling wine & liquor to consumers. It is specific to outlets that may sell directly to a bar or private club, and 
are issued a purchase order from the bar or private club.  
 
What are the Schedule S, Schedule U, and Schedule BD used for???  
In certain situations, a tax due calculation may result in a tax credit due the taxpayer. For this reason the 
CST-200CU will allow for a negative amount of taxable sales and sales tax due. Negative sales tax 
calculations will initiate a request for refund or credit and require a review by the WV State Tax Department.  
 
The supplemental Schedules S, U, & BD are required and used for the review process when these 
situations have been reported on the CST-200CU, including but not limited to the following:  
 
• Credit memos or ledger adjustments completed after a purchaser has already been invoiced for tax  
• Refunds to purchasers that result in deductions that are greater than gross sales for the tax period  
• Reduction of a prior sales tax liability when an amended return is submitted by a non-accrual filer  
 
• Reduction of a previously filed use tax liability when a return has been amended  
 
Schedule BD  
• Deduction of bad debt for sales tax that has been remitted on a prior return but never collected from the 
purchaser  
 
The State Tax Department receives nearly 20,000 CST-200 returns every month from monthly filers, of 
those returns only 20 – 30 will require a Schedule S because they have issued credit memos or have 
greater deductions than sales.  
 
The State Tax Department receives approximately 45 Use Tax Refund Claims per month that will require 
Schedule U for each period. 

When a return has been completed indicating one of these schedules is required, the user will be prompted 
to complete the applicable schedule and the return will be in error until the schedule is completed.  
 
Why is there a Tourism tab?  
Entities that have been pre-approved for more than one (1) sales tax credit for tourism development are 
required to file online via MyTaxes. Due to the structure of the return, the special tourism tab must be used 
by those taxpayers and will populate onto both the Schedule D and the Return. All other taxpayers who 
have not been approved for the credit should disregard that section.  
 
What is the Schedule U Adjustment that is visible on the Schedule D?  
Taxpayers that have amended a prior use tax liability and submitted a Schedule U will see the results of the 
State Tax Department’s review of the claim on the Schedule U Adjustment line. The amount cannot be 
altered except through the petition process.