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WEST VIRGINIA SPECIAL DISTRICT EXCISE RETURN

INFORMATION & INSTRUCTIONS

GENERAL INSTRUCTIONS SOURCING OF
The Special District Excise Return is used to report or amend SPECIAL DISTRICT EXCISE TAX
special district excise taxes in West Virginia on tangible Only those sales and services made to customers within the
personal property, custom software, taxable services and Economic Opportunity Development District, by businesses
exempt sales. Sales subject to the special district excise tax physically located within the district are subject to the
are exempt from the consumers sales and services tax. special district excise tax. Sales and services rendered to
Anyone who collects and remits special district excise tax customers outside the district are subject to the consumers
must file a Special District Excise Return. This form is not sales and services tax.

used to report West Virginia Sales or Use Tax. You may Example 1 – Company A is physically located within a
have to file both a Special District Excise Return and a district. Company A sells tangible personal property within
West Virginia Sales and Use Tax Return. the district. This sale is subject to the special district excise
The completed form and remittance of the special district tax. The sale is not subject to the consumers sales and
excise tax is due on or before the 20 thday of each month for services tax.

the prior month. Example 2 – Company A is physically located within a district.
The form must be filed when due even if the taxpayer has Company A sells tangible personal property but delivers the
no tax to report. tangible personal property to a location outside the district.
The sale is not subject to the special district excise tax. The
The West Virginia State Tax Department encourages all sale is subject to the consumers sales and services tax.
taxpayers to file and pay electronically. Taxpayers paying
more than $50,000 in the prior tax year are required to file Example 3 – Company A is physically located outside the
and pay electronically. On January 1, 2014, the threshold district. Company A sells tangible personal property to a
decreases to $25,000 and on January 1, 2015, the threshold customer located within the district. The sale is not subject
decreases to $10,000. to the special district excise tax. The sale is subject to the
consumers sales and services tax.
To file or pay online go to tax.wv.gov and click on
E-services or MyTaxes. You may also go directly to CONFORMITY WITH THE MUNICIPAL
www.MyTaxes.wvtax.gov.
SALES AND SERVICE TAX
Both Automated Clearing House (ACH) credit and ACH Sales made and services rendered partly within a district
debit payments are accepted. ACH credits are initiated by and a municipality that imposes a municipal sales and
the taxpayer through their financial institution. ACH debits service tax authorized under WV Code §8-1-5a and §8-13C-
are initiated by the Tax Department based on information 1, et. seq., are subject to both the special district excise tax
provided to the Department by the taxpayer through on- and the municipal sales and services tax.
line filing applications at MyTaxes.
The taxpayer should remit the special district excise
Paper returns and payments by check are mailed to: tax and is also required to remit the municipal sales tax.
West Virginia State Tax Department The taxpayer should remit the municipal sales tax on the
Tax Account Administration Division West Virginia Sales and Use Tax Return (WV/CST-200CU).
PO Box 1826
Charleston, WV 25338-3802 COMPLETING THE WEST VIRGINIA
SPECIAL DISTRICT EXCISE RETURN
All filers must keep a copy of returns, attachments and
supporting documents for at least three years after the tax Paper ﬁlers: Your return will be electronically scanned. Use
is paid or due, whichever is later. only BLACK ink and send the original return only. Do not
send a photocopy.
For tax information or assistance call:
Please print your numbers like this: 0 l 2 3 4 5 6 7 8 9
(304) 558-3333 or 1-800-982-8297
Do not use: Ø 7
Monday – Friday: 8:00 a.m. – 5:00 p.m. EST
Or visit our website: tax.wv.gov. If you do not have a tax account number assigned by the
SDET Informa Ɵ on & Instruc Ɵ ons — Rev. 09/2020 – 1 – West Virginia State Tax Department

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Tax Department, use your federal employer iden    ca  ﬁ on            Line 6. Sales subject to tax. Mul  ply line 6 by the sales tax 
number (FEIN) or social security number. Fill in your legal and       rate of 0.06 found on line 8 and enter the amount on line 9, 
business names, address and period covered by the return.             Tax due. The total on line 9 will also be entered on line 13 of 
For returning  ﬁ lers, verify that the tax account number,            the return. Go to Part II.
name, address and repor  ng period entered are correct.               Line 7. Sales subject to tax credit.  Mul  ply line 7 by the 
To change or update your informa  on use form BUS-RBL,  sales tax rate of 0.06 found on line 8. Enter the amount on 
“Reissuance of Business Registra  on Cer    cate”ﬁ   found at  line 10. This is the amount you may designate to receive as 
tax.wv.gov.                                                           a refund on line 11, Total refund or as a credit on line 12, 
Check “Amended” if  ﬁ ling an amended return.                         Credit due.
If you have no entry for a line, leave the line blank except          Line 9. Total amount of Tax Due. Enter the amount of this 
on the  ﬁ rst page. If you have no tax to report on this return,      line on line 13 of Part II.
enter a “0” on lines 6, 9 and 17 like this:                           Line 10. Total amount of Credit of Tax. This is the amount 
                                                                      you may designate to receive as a refund or a credit to be 
6                                           0                        taken on the next monthly return.
                                                                      Line 11. Total Refund. To obtain a refund, enter the total 
PART I. SPECIAL DISTRICT EXCISE TAX                                   from line 10.
Line 1. Total sales. Enter the total amount of all sales. Do 
                                                                      Line 12. Total Credit. To take a credit on the next monthly 
not include the tax collected; do not reduce the amount on 
                                                                      return, enter the total from line 10.
this line for sales returns and allowances; and do not include 
sales of wine and liquor to private clubs. Sales of wine and 
liquor to private clubs is to be reported on the West Virginia                PART II. TOTAL AMOUNT DUE
Sales and Use Tax Return (WV/CST-200CU).                              Line 13. Total tax. Enter amount from line 9 (If line 10 is 
                                                                      greater than line 9, enter 0.00).
Line 2. Sales for which you received an exemp  on             Ɵ
cer   Ɵﬁ cate or direct pay permit number.   Enter sales where        Line 14. Excess tax collected.    Enter any tax collected in 
an exemp  on cer    ﬁ cate or direct pay permit number was            excess of line 13.
accepted.                                                             Line 15. Interest must be added to any tax due that is not 
Line 3. Sales of food and food ingredients. Enter sales of            paid by the due date of the return even if an extension of 
food and food ingredients that are exempt from state sales              me for  ﬁling has been granted. Interest is due from the due 
tax. Do not include sales of so   drinks, prepared foods or           date un  l the date the tax is paid. The interest rate is set by 
sales from vending machines. Such sales are reported on line          the Tax Commissioner every six months. You may   ndﬁ      the 
1. Do not include sales of food purchased with an EBT card.           rate in Administra  ve No  ces on the web site: tax.wv.gov. 
                                                                      The annual rate will not be less than 9.5%.
Line 4. Other deduc  ons/exemp Ɵ     ons.Ɵ  Enter the total of 
all other exemp  ons for which an exemp  on cer    cateﬁ      or      Line 16. Addi Ɵ ons to tax  may be imposed for the late  ﬁling 
direct pay permit was received.                                       of a return and for the late payment of tax unless reasonable 
                                                                      cause is shown for the delay. The addi  on for late   lingﬁis 
    •  Trade-in allowances and cash discounts on taxable 
                                                                      5% of the tax due for each month, or part of a month, up to 
         sales if the total sale amount is reported on line 1.
                                                                      a maximum of 25%. The addi  on for late payment is 0.005 
    •  Refunds or credits for returned merchandise, if the            (1/2 of 1%) of the unpaid balance for each month or part of 
         sale of such merchandise was reported as a taxable           a month that the tax remains unpaid, up to a maximum of 
         sale on a prior return or on this return and the tax         25%.
         was refunded to the purchaser.
                                                                      Line 17. Total amount due.     Add lines 13 through 16 and 
    •  Bad debts on taxable sales, charged o   forﬀ income            enter the total amount due with the return.
         tax or franchise tax
    •  All other exemp  ons.                                                  PART III. SIGN YOUR RETURN
Line 5. Total deduc  onsƟ   and exemp  ons.Ɵ     Add lines 2  It is important to include all informa  on, including contact 
through 4 and enter total on line 5. If line 1 is greater than  name and phone number, requested in Part III. Your return 
line 5, go to line 6. If line 5 is greater than line 1, go to line 7. is not complete un  l it is signed.

SDET Informa Ɵ on & Instruc Ɵ ons — Rev. 09/2020               – 2 –                              West Virginia State Tax Department

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