CST-200CU 

                    West Virginia Sales And Use Tax Return Instructions 

  The  CST-200CU  Return  is  used  to  report  or  amend  both  State  and  Municipal  sales  and  use  tax 
  in  West  Virginia  on  the  sale  or  purchase  of  tangible  personal  property,  custom  software,  taxable 
  services, wine and liquor sold to private clubs, and exempt sales. 
  Anyone   with   an   obligation   to   collect   and   remit  sales  and  use  tax  –  including  all  vendors,  all 
  direct  pay  permit  holders,  contractors  and  direct  use  contractors  -  must  file  a  CST-200CU.  This 
  form is not used for the Special District Excise Tax. 
  The  completed  form  and  remittance  of  the  sales  and  use  tax  is  due  on  or  before  the  20th  of 
  each month for the prior month except: 
  ●   If  the  annual  aggregate  is  $3,000  or  less,  a  quarterly  return  and  payment  may  be  filed 
  and are due on or before the 20th day following the end of each quarter; or 
  ●   If  the  annual  aggregate  is  $600  or  less,  an  annual  return  and  payment  may  be  filed  and 
  are due on or before the 20th day following the end of the taxable year. 
  The   West   Virginia   Tax   Department   encourages   all   taxpayers   to   file   and   pay   electronically. 
  Taxpayers   paying   more   than   $25,000   in   the   prior   tax   year   are   required   to   file   and   pay 
  electronically. 
  To   file   or   pay   online   go   to   tax.wv.gov   and   click   on   MyTaxes.   You   may   also   go   directly   to 
  MyTaxes.wvtax.gov. 
  Both   Automated   Clearing   House   (ACH)   credit   and   ACH   debit   payments   are  accepted.  ACH 
  credits  are  initiated  by  the  taxpayer  through  their  financial  institution.  ACH  debits  are  initiated  by 
  the  Tax  Department  based  on  information  provided  to  the  Department  by  the  taxpayer  through 
  on-line   filing   applications   at   MyTaxes   or   pay-by-phone   automated   tax   payments   system 
  available at 1-800-422-2075. 
  All  filers  must  keep  a  copy  of  returns,  attachments  and  supporting  documents  for  at  least  three 
  years after the tax is paid or due, whichever is later. 

                                       General Instructions 

  The  CST-200CU  Return  is  intended  to  simplify  the  reporting  process  by  offering  a  streamlined 
  return   with   additional   supporting   schedules   for   certain   circumstances   and   to   allow   for   more 
  accurate accrual based sales tax reporting. 
  CST-200CU  Return:   The  1st  page  of  the  return  can  be  filed  by  itself  when  no  deductions  to 
  sales or use tax are taken and when no Municipal sales or use tax is due. 
  Schedule  D  :    The  2nd  page  is  used  when  deductions  have  been  taken  that  reduce  the  gross 
  amount of sales or purchases that are subject to tax. 
  Schedule   M  :   The   3rd   page   is   used   to   report   sales   or   purchases   that   are   sourced   to   a 
  Municipality   that   imposes  sales  &  use  tax  in  addition  to  the  State  tax  rate.  Returns  reporting 
  more than 10 municipalities   must   file electronically. 

  WEST VIRGINIA STATE TAX DEPARTMENT                                            1  of  6 
  CST-200CU Instructions – REV. 03/2022 

  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.  Negative amounts are not acceptable when reporting use tax. 
  The  supplemental  Schedules  S,  U,  &  BD   are  required  and  used  for  the  review  process  when 
  specific   circumstances   are   reported   on   the   CST-200CU,   including   but   not   limited   to   the 
  following: 
       ●   Filing an amended return 
       ●   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 
       ●   Deduction   of   bad   debt   for   sales   tax   that   was   remitted   on   a   prior   return   but   never 
       collected from the purchaser 
       ●   Reduction   of   a   previously   filed   use   tax   liability   when   an   amended   return   has   been 
       submitted 
  When  filing  electronically  via  MyTaxes,  a  CST-200CU  Schedule  Import  Spreadsheet  is  able  to 
  be  imported  to  the  return  using  an  Import  option  that  is  located  at  the  top  of  the  MyTaxes  return. 
  This   allows   for   easier   filing   of   the   supplemental   schedules.   The   spreadsheet   may   be 
  downloaded at www.tax.wv.gov.  Invoice items need to be listed individually on the spreadsheet. 
  Taxpayers  filing  a  paper  return:  Your  return  will  be  electronically  scanned.  Use  only  BLACK  ink 
  and send the original return only. Do not send a photocopy. 

  Please print your numbers like this:          Do not use: 
  0 l 2 3 4 5 6   8 9   7                       0   1 4  7 

  If   you   do  not  have  a  tax  account  number  assigned  by  the  Tax  Department,  use  your  federal 
  employer  identification  number  (FEIN)  or  social  security  number.  Fill  in  your  legal  and  business 
  names, address and period covered by the return. 
  Returning   filers:   Verify   that   the   tax   account   number,   name,   address   and   reporting   period 
  entered  are  correct.  To  change  or  update  your  information  use  form  BUS-RBL,  “Reissuance  of 
  Business Registration Certificate” found at tax.wv.gov. 
  If  you  have  no  entry  for  a  line,  leave  the  line  blank,  except  on  the  first  page.  If  you  have  no  tax  to 
  report on this return, enter a “0” on lines 8 and 12 like this: 

  4.                                                        0   .   . 

  WEST VIRGINIA STATE TAX DEPARTMENT                                             2  of  6 
  CST-200CU Instructions – REV. 03/2022 

              Instructions on completing the CST-200CU Return 

  Line 1:     Sales Sourced to WV 
  Column  A   (Gross   Amount):     Enter   the   gross   amount   of   all   WV   sales,   both   taxable   and 
              exempt. This is to include marketplace facilitator sales. 
  Column  B   (Deductions):     Enter  the  total  deductions  to  gross  sales  from  Schedule  D,  Part  1, 
              Line 15 
  Column  C   (Taxable   Amount):   Subtract   column   B   (Deductions)   from   column   A   (Gross 
              Amount) and enter the resulting taxable amount 
  Column  E   (Tax  Due):   Multiply  the  taxable  amount  in  column  C  by  the  tax  rate  in  column  D, 
              enter the resulting tax due 
  Line 2:     Purchases for Use in WV 
  Column  A   (Gross  Amount):   Enter  the  gross  amount  of  all  WV  purchases  on  which  WV  sales 
              tax was not paid to the vendor/reseller 
  Column  B   (Deductions):     Enter   the   total   deductions   to   gross   purchases   from   Schedule  D, 
              Part 2, Line 12 
  Column  C   (Taxable   Amount):   Subtract   column   B   (Deductions)   from   column   A   (Gross 
              Amount) and enter the resulting taxable amount 
  Column  E   (Tax  Due):   Multiply  the  taxable  amount  in  column  C  by  the  tax  rate  in  column  D, 
              enter the resulting tax due 
  Line  3:    Municipal  Sales  Tax  Due:   Enter  the  total  Municipal  Sales  Tax  Due  from  Schedule 
              M, Column E, Line 11 
  Line  4:    Municipal  Use  Tax  Due:     Enter  the  total  Municipal  Sales  Tax  Due  from  Schedule 
              M, Column H, Line 11 
  Line 5:     Excess Tax Collected:   Enter any tax that  was collected in excess of the totals due 
  Line  6:    Interest:   Enter  any  amount  of  interest  to  be  paid  if  the  return  is  being  filed  after  the 
              due date 
  Line  7:    Additions  to  Tax:   Enter  any  amount  of  additions  to  tax  to  be  paid  if  the  return  is 
              being filed after the due date 
  Line  8:    Total  Due  or  Credit:   Add  lines  1  through  7  and  enter  the  resulting  total  amount 
              due or credit 
  Line  9:    Less   Prior   Payment:   Enter   any   prior   payment   that   was   made   that   was   to   be 
              credited  to  this  return.   This  includes  a  prior  overpayment  that  was  approved  to  be 
              carried   forward,   an   accelerated   June   payment   that   was   made   by   required 
              taxpayers,  a  sales  tax  credit  from  a  CST-240  claim,  or  the  original  payment  amount 
              when submitting an amended return 
  Line  10:   Less  State  Use  Tax  Credit:   Enter  the  sales  tax  from  Schedule  D,  Part  3  that  was 
              paid   to   another   state   on  purchases  that  are  subject  to  use  tax  in  WV  and  have 
              been reported on Line 2 
  Line  11:   Tourism   Development   Credit:   Enter   the   credit   for   tourism   development   from 
              Schedule D, Part 4 to be applied to this return 
  Line  12:   Amount   Due   or   Credit:   Subtract   Lines  9,  10,  &  11  from  the  total  due  or  credit 
              amount on Line 8; enter the resulting amount 

  WEST VIRGINIA STATE TAX DEPARTMENT                                      3  of  6 
  CST-200CU Instructions – REV. 03/2022 

  Line  13:   Refund  Amount  /  Carry  Forward  Amount:   If  the  result  of  Line  12  is  a  negative 
              amount   and   a   refund   or   credit   of   tax   is   due,   enter   the   portion   requested  to  be 
              issued  as  a  refund  and/or  the  portion  to  be  carried  forward  as  credit  to  the  next 
              period 
  Line  14:   Taxable   Sales   of   Wine/Liquor   to   Private   Clubs:   Enter   the   total   taxable   retail 
              sales  of  wine/liquor  products  sold  to  private  clubs  that  were  included  in  the  sales 
              reported  on  Line1.  This  should  only  be  reported  by  Retailers,  not  Distributors/Direct 
              Shippers. 
  Enter  the  corresponding  wine/liquor  account  #  where  this  amount  is  also  reported  on  the  WLT 
  Distribution Return 
  Lower  Line  Check  Boxes:   Check  the  box  next  to  any  applicable  supplemental  schedule  that  is 
  being submitted with the return. 
  Check  ‘OASIS  Transfer  Sheet  attached’  if  you  are  remitting  tax  due  with  an  OASIS  transfer  and 
  have  attached  your  OASIS  Transfer  Sheet.  This  checkbox  should  only  be  used  by  other  State  of 
  West Virginia agencies. 
  Sign  Your  Return:   It  is  important  to  include  all  information  requested  in  the  signature  box  of  the 
  CST-200CU Return. Your return is not considered complete unless it is signed. 

              Instructions on completing CST-200CU Schedule D 

  Part 1: Sales Tax Deductions 
  Any   deductions   to   the   gross   amount   of   sales   that   are   taken   on   Line   1,   Column   B   of   the 
  CST-200CU Return must also be listed on Schedule D, Part 1. 
  Line  1:    Enter  the  amount  of  exempt  sales  for  which  exemption  certificates  were  received 
              during   the   tax   period   corresponding   to   the   return   and   for   which   tax   was   not 
              included on the original invoice 
  Line  2:    Enter   the   amount   of   exempt   sales   for   which   direct   pay   permits   were   received 
              during   the   tax   period   corresponding   to   the   return   and   for   which   tax   was   not 
              included on the original invoice 
  Line  3:    Enter  the  amount  of  credit  memos  or  ledger  adjustments  that  were  completed  after 
              a   sale   was   originally   invoiced   with   tax   but  has  since  been  credited  or  adjusted. 
              This  is  typically  done  when  a  customer  presents  an  exemption  certificate  or  direct 
              pay  permit  after  a  sale  was  originally  invoiced  with  tax.   A  supplemental  Schedule 
              S must also be provided that details these specific transactions. 
  Line  4:    Enter  the  amount  of  taxable  sales  that  were  returned  by  the  purchaser  or  refunded 
              to the purchaser 
  When   the   amount   of   deductions   exceed   the   amount   of   gross   sales   for   the  reported  period, 
  resulting  in  a  negative  amount  of  taxable  sales,  a  Schedule  S  must  be  provided  that  details  all  of 
  the transactions deducted for both lines 3 & 4 and will initiate a request for refund or credit 
  Line  5:    Enter   the   amount   of   uncollected  bad  debt  for  which  sales  tax  was  invoiced  and 
              paid   to   the   State   Tax   Department   in   a   prior   period  but  never  received  from  the 
              purchaser.   A  supplemental  Schedule  BD  must  also  be  provided  that  details  these 
              specific transactions. 
  Lines   6   through   13:   Enter   the  amount  of  goods  or  services  sold  which  are  deemed  per  se 
              exempt by WV State Code for which sales tax was not invoiced to the purchaser. 

  WEST VIRGINIA STATE TAX DEPARTMENT                                              4  of  6 
  CST-200CU Instructions – REV. 03/2022 

  Line  14:      Sales   of   other  per  se  exemptions:   Use  this  line  to  report  marketplace  facilitator 
                 sales  that  are  reported  on  Line  1,  Column  A,  as  well  as  other  miscellaneous  per  se 
                 exemptions. 
  Line 15:       Enter the total of lines 1 through 14. 

  Part 2:   Use Tax Deductions 
  Entities  that  qualify  for  an  exemption  of  tax  on  specific  purchases  for  use  in  their  business  or 
  that  hold  a  valid  direct  pay  permit  should  list  the  gross  amount  of  purchases  made  for  use  in  WV 
  on   Line   2,   Column   A   of  the  CST-200CU  Return,  when  WV  sales  tax  was  not  paid  on  those 
  purchases;   the   portion   of   qualified   exempt   purchases   should   then   be   deducted   on   Line   2, 
  Column  B  of  the  CST-200CU  Return;  finally,  the  detailed  amount  of  deductions  must  be  reported 
  on the Schedule D, Part 2. 
  Lines 1 through 11:   Enter any exempt purchases under  the correct exemption. 
  Line 12:       Enter the total of lines 1 through 11. 

  Part 3:   Use Tax Credit for Tax Paid on Out of State Purchases 
  West  Virginia  sales  and  use  tax  law  provides  a  credit  for  sales  or  use  taxes  that  are  properly 
  due   and   paid   to   another   state   on   property   or   services  purchased  outside  West  Virginia  and 
  subsequently  used,  stored,  or  consumed  in  West  Virginia.  The  credit  is  allowed  up  to  the  total  of 
  West  Virginia  state  use  tax  (0.06)  imposed  on  the  same  property  or  services  purchased  in  the 
  other state. 
  ●   Enter the abbreviations of the state(s) where the items were purchased. 
  ●   Enter the Total Purchase Amount of the goods or services purchased that have also 
  been reported on Line 2, Column C of the CST-200CU Return and are subject to WV 
  State Use Tax 
  ●   Enter the amount of tax paid to the other state(s) 
  ●   Enter  the  amount  of  tax  paid  to  the  other  state  that  should  be  credited  towards  this  tax 
  periods  use  tax  liability.   This  amount  should  not  be  greater  than  the  current  use  tax  due 
  nor should it exceed 6% 
  West  Virginia  does  not  credit  the  tax  paid  to  another  state  on  exempt  purchases  used  in  WV,  the 
  credit  or  refund  of  tax  paid  to  another  state  on  an  exempt  purchase  should  be  requested  from 
  that State. 

  Part 4: Sales Tax Credit for Tourism Development (Approved Applicants Only) 
  ●   Enter  the  amount  of  annual  credit  remaining  at  the  start  of  the  current  tax  period  being 
  reported 
  ●   Enter the monthly base tax amount for the specific credit being used 
  ●   Enter the sales tax due for this tax period as listed on Line 1, Column E of the 
  CST-200CU Return 
  ●   Enter the credit allowed this month (Sales Tax Due minus Monthly Base Tax Amount) 
  ●   Enter the credit to be applied to this month’s liability 
  ●   Enter  the  balance  of  annual  credit  remaining  (Annual  Credit  Remaining  Previous  Month 
  minus  Credit  Taken  this  month).   The  credit  balance  remaining  should  be  listed  on  the 
  next  monthly  return  as  the  Credit  Remaining  from  Previous  Month.  This  amount  should 
  reset at the beginning of your annual credit period. 

  WEST VIRGINIA STATE TAX DEPARTMENT                                                     5  of  6 
  CST-200CU Instructions – REV. 03/2022 

  Instructions on completing the CST-200CU Schedule M 

  Several  municipalities  impose  Municipal  sales  and  use  tax  that  is  administered  by  the  WV  State 
  Tax   Department.   The   Municipal   sales   &   Use   tax   is   reported   on   Schedule   M.   Municipalities 
  imposing  the  sales  and  use  tax  are  listed  in  Column  B  on  the  schedule.  The  corresponding  FIPS 
  code must be listed in Column A. 

  Municipal Sales Tax 
  Column  B:   Taxable  Sales  (Required  if  municipal  tax  due):   For  each  applicable  Municipality 
  line,   enter   the   taxable   sales   on   which   Municipal   sales   tax   is   due.   The  taxable 
  amount of sales is calculated after any applicable deductions are subtracted. 
  Column  D:   Municipal   Sales   Tax   Due:   For   each   applicable   Municipality   line,   multiply   the 
  amount  of  Taxable  Sales  entered  in  Column  B  by  the  Tax  Rate  in  Column  C;  enter 
  the resulting amount of Municipal sales tax due. 
  Line  11  Column  D:  Total  Municipal  Sales  Tax  Due:   Enter  the  sum  of  the  amounts  in  Lines  1 
  through 10 of Column D. 

  Municipal Use Tax 
  Column  E:   Taxable   Purchases   (Required   if   municipal   tax   due)   For   each   applicable 
  Municipality  line,  enter  the  taxable  purchases  on  which  Municipal  use  tax  is  due. 
  The  taxable  amount  of  purchases  is  calculated  after  any  applicable  deductions  are 
  subtracted. 
  Column  G:   Municipal  Use  Tax  Due:   For  each  applicable  Municipality  line,  multiply  the  amount 
  of  Taxable  Purchases  entered  in  Column  E  by  the  Tax  Rate  in  Column  F;  enter  the 
  resulting amount of Municipal sales tax due. 
  Line  11  Column  G:  Total  Municipal  Use  Tax  Due:   Enter  the  sum  of  the  amounts  in  Lines  1 
  through 10 of Column G. 

  Paper returns and payments by check are mailed to: 
                           West Virginia State Tax Department 
                           Tax Account Administration Division 
                                           P. O. Box 1826 
                                     Charleston, WV 25327-1826 

  Note: For the return to be considered timely filed, all  information in the schedules must be completed and 
  filed with the return. 
  If you have any questions about these reporting procedures, please contact the West Virginia State Tax 
  Department, Tax Account Administration Division, 1001 Lee Street East, Charleston WV 25301, or call 
  (304) 558-3333. You can also visit our website: www.wvtax.gov. 

  WEST VIRGINIA STATE TAX DEPARTMENT                                           6  of  6 
  CST-200CU Instructions – REV. 03/2022