PDF document

- 1 -

WEST VIRGINIA SPECIAL DISTRICT EXCISE FOR MUNICIPALITIES

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
personal property, custom software, taxable services and the Municipal Economic Opportunity Development District,
exempt sales. Sales subject to the special district excise tax by businesses physically located within the district are
are exempt from the consumers sales and services tax. subject to the special district excise tax. Sales and services
Any person or business located inside of the special district rendered to customers outside the district are subject to
must collect and remit the special excise tax on the Special the consumers sales and services tax.
District Excise Return. This form may also be used to report Example 1 – Company A is physically located within a
South Charleston municipal sales tax. You may have to district. Company A sells tangible personal property within
file a WV Sales and Use tax return (CST-200CU) to report the district. This sale is subject to the special district excise
municipal sales taxes collected for other municipalities or tax. The sale is not subject to the consumers sales and
to report use tax. services tax.
The completed form and remittance of the special district Example 2 – Company A is physically located within a district.
excise tax is due on or before the 20th day of each month Company A sells tangible personal property but delivers the
for the prior month. tangible personal property to a location outside the district.
The form must be filed when due even if the taxpayer has The sale is not subject to the special district excise tax. The
no tax to report. sale is subject to the consumers sales and services tax.
The West Virginia State Tax Department encourages all Example 3 – Company A is physically located outside the
taxpayers to file and pay electronically. Taxpayers paying district. Company A sells tangible personal property to a
more than $50,000 in the prior tax year are required to file customer located within the district. The sale is not subject
and pay electronically. On January 1, 2014, the threshold to the special district excise tax. The sale is subject to the
decreases to $25,000 and on January 1, 2015, the threshold consumers sales and services tax.
decreases to $10,000.
To file or pay online go to tax.wv.gov and click on CONFORMITY WITH THE MUNICIPAL
E-services or MyTaxes. You may also go directly to SALES AND SERVICE TAX
www.MyTaxes.wvtax.gov. Sales made and services rendered partly within a district
Both Automated Clearing House (ACH) credit and ACH and a municipality that imposes a municipal sales and
debit payments are accepted. ACH credits are initiated by service tax authorized under WV Code §8-1-5a and §8-13C-
the taxpayer through their financial institution. ACH debits 1, et. seq., are subject to both the special district excise tax
are initiated by the Tax Department based on information and the municipal sales and services tax.
provided to the Department by the taxpayer through on- The taxpayer should remit the special district excise tax
line filing applications at MyTaxes. and is also required to remit the municipal sales tax. The
Paper returns and payments by check are mailed to: taxpayer remits the Special District Excise Tax and the South
West Virginia State Tax Department Charleston municipal sales tax on this return. Municipal
Tax Account Administration Division Sales Tax Due to another municipality must be reported on
PO Box 1826 the WV Sales and Use Tax Return (CST-200CU).
Charleston, WV 25338-3802
All filers must keep a copy of returns, attachments and COMPLETING THE WEST VIRGINIA
supporting documents for at least three years after the tax SPECIAL DISTRICT EXCISE RETURN
is paid or due, whichever is later. Paper ﬁlers: Your return will be electronically scanned. Use
For tax information or assistance call: only BLACK ink and send the original return only. Do not
(304) 558-3333 or 1-800-982-8297 send a photocopy.
Monday – Friday: 8:00 a.m. – 5:00 p.m. EST Please print your numbers like this: 0 l 2 3 4 5 6 7 8 9
Or visit our website: tax.wv.gov. Do not use: Ø 7

SDET-Muni Informa Ɵ on & Instruc Ɵ ons — Rev. 09/2020 – 1 – West Virginia State Tax Department

- 2 -

Enlarge image

If you do not have a tax account number assigned by the            Line 7. Special District Excise Tax Due.   Mul  ply line 6 by 
Tax Department, use your federal employer iden    ca  ﬁ on         .06. Enter result here.
number (FEIN) or social security number. Fill in your legal and 
                                                                   Line8.  South Charleston Municipal Sales Tax due. Mul  ply 
business names, address and period covered by the return.
                                                                   line 6 by .01. Enter result here.
For returning  ﬁlers, verify that the tax account number, 
                                                                   Line 9. Total tax due. Add lines 7 & line 8 together.  Enter 
name, address and repor  ng period entered are correct. 
                                                                   the result here.
To change or update your informa  on use form BUS-RBL, 
“Reissuance of Business Registra  on Cer    cate”ﬁ found at 
tax.wv.gov.                                                                PART II. TOTAL AMOUNT DUE
                                                                   Line 10. Excess tax collected. Enter any tax collected in 
Check “Amended” if  ﬁling an amended return.
                                                                   excess of line 13.
If you have no entry for a line, leave the line blank except 
                                                                   Line 11. Interest must be added to any tax due that is not 
on the  ﬁrst page. If you have no tax to report on this return, 
                                                                   paid by the due date of the return even if an extension of 
enter a “0” on lines 6, 9 and 17 like this:
                                                                     me for  ﬁling has been granted. Interest is due from the due 
                                                                   date un  l the date the tax is paid. The interest rate is set by 
   6                                        0   
                                                                   the Tax Commissioner every six months. You may   ndﬁ      the 
                                                                   rate in Administra  ve No  ces on the web site: tax.wv.gov. 
PART I. SPECIAL DISTRICT EXCISE TAX
                                                                   The annual rate will not be less than 9.5%.
Line 1. Total sales. Enter the total amount of all sales. Do 
                                                                   Line 12. Addi Ɵ ons to tax may be imposed for the late  ﬁling 
not include the tax collected; do not reduce the amount on 
                                                                   of a return and for the late payment of tax unless reasonable 
this line for sales returns and allowances; and do not include 
                                                                   cause is shown for the delay. The addi  on for late   lingﬁis 
sales of wine and liquor to private clubs. Sales of wine and 
                                                                   5% of the tax due for each month, or part of a month, up to 
liquor to private clubs is to be reported on the West Virginia 
                                                                   a maximum of 25%. The addi  on for late payment is 0.005 
Sales and Use Tax Return (WV/CST-200CU).
                                                                   (1/2 of 1%) of the unpaid balance for each month or part of 
Line 2. Sales for which you received an exemp  on        Ɵ         a month that the tax remains unpaid, up to a maximum of 
cer   Ɵﬁ cate or direct pay permit number.   Enter sales where     25%.
an exemp  on cer    ﬁcate or direct pay permit number was 
                                                                   Line 13. Total tax. Add lines 9 through 12.  Enter result here.
accepted.
                                                                   Line 14:  Less Prior Payments.     Enter the amount of prior 
Line 3. Sales of food and food ingredients. Enter sales of 
                                                                   payment or credits on the account to be applied the tax due.
food and food ingredients that are exempt from state sales 
tax. Do not include sales of so   drinks, prepared foods or        Line 15:  Total Amount due.    Subtract Line 14 from Line 13.  
sales from vending machines. Such sales are reported on line  Enter results here.
1. Do not include sales of food purchased with an EBT card.
Line 4. Other deduc  ons/exemp Ɵ    ons.Ɵ   Enter the total of             PART III. SIGN YOUR RETURN
all other exemp  ons for which an exemp  on cer    cateﬁ or  It is important to include all informa  on, including contact 
direct pay permit was received.                                    name and phone number, requested in Part III. Your return 
                                                                   is not complete un  l it is signed.
    •  Trade-in allowances and cash discounts on taxable 
         sales if the total sale amount is reported on line 1.
    •  Refunds or credits for returned merchandise, if the 
         sale of such merchandise was reported as a taxable 
         sale on a prior return or on this return and the tax 
         was refunded to the purchaser.
    •  Bad debts on taxable sales, charged o   forﬀincome 
         tax or franchise tax
    •  All other exemp  ons. 
Line 5. Total deduc  onsƟ   and exemp  ons.Ɵ    Add lines 2 
through 4 and enter total on line 5. 
Line 6. Sales subject to tax. Subtract line 5 from line 1.  

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

PDF file checksum: 2960200645

(Plugin #1/9.12/13.0)