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                                    CST-200CU
                         West Virginia Sales & Use Tax Return Instructions

                 General Instructions                                 For tax information or assistance call:

WV/Cst-200CU  is used  to report or amend  state and  (304) 558-3333 or 1-800-982-8297
municipal sales and use taxes in West Virginia on tangible  monday – Friday: 8:00 a.m. – 5:00 p.m. est
personal property, custom software, taxable services, wine  Or visit our website at
and liquor to private clubs and exempt sales.                         www.wvtax.gov

anyone who collects and remits sales and use tax – including          Completing the West Virginia Sales and Use Tax Return
all vendors, all direct pay permit holders, contractors and 
direct  use  contractors  -  must  file  a  WV/CST-200CU.  This       Paper filers: Your return will be electronically scanned. Use 
form is not used for the special district excise tax.                 only BLACK ink and send the original return only. Do not 
                                                                      send a photocopy.
the completed form and remittance of the sales and use 
tax is due on or before the 20th of each month for the prior          Please print your numbers like this:
month except:
                                                                      0 l 2 3 4 5 6 7 8 9
• if the average  monthly  remittance  is no greater  than
                                                                      Do not use: 
  $250, then the form and remittance are due quarterly on
  the 20th day following the end of each quarter; or                  Ø 1 4 7 

• if the annual aggregate is $600 or less, an annual return           if you do not have a tax account number assigned by the 
  and payment are due on or before 20 days after the                  Tax  Department,  use  your  federal  employer  identification 
  taxable year.                                                       number (Fein) or social security number. Fill in your legal 
                                                                      and business  names, address  and period  covered  by the 
The form must be filed when due even if the taxpayer has 
                                                                      return.
no tax to report.
                                                                      For  returning  filers,  verify  that  the  tax  account  number, 
the West Virginia tax Department encourages all taxpayers 
                                                                      name, address and reporting period entered are correct. 
to file and pay electronically. Taxpayers paying more than 
                                                                      to change or update your information use form Brt-801a, 
$50,000  in  the  prior  tax  year  are  required  to  file  and  pay 
                                                                      “Reissuance of Business Registration Certificate” found at 
electronically. On January 1, 2016 the threshold increases 
                                                                      www.wvtax.gov.
to $25,000.
                                                                      Check “Amended” if filing an amended return. Make sure to 
To  file  or  pay  online  go  to  www.wvtax.gov  and  click  on 
                                                                      include form WV/Cst-aF-2 or form WV/Cst-240.
e-services  or  mytaxes.  You may also  go directly  to 
mytaxes.wvtax.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, 
Both  automated  Clearing House (aCH) credit and  aCH 
                                                                      enter a “0” on lines 4, 7 and 15 like this:
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              4.                                         0 
provided to the Department by the taxpayer through on-line 
filing applications at MyTaxes or pay-by-phone automated              If  you  have  tax  to  report,  page  one  will  be  filled  in  after 
tax payments system available at 1-800-422-2075.                      completing schedule a and, if applicable, schedules B and 
                                                                      C.
Paper returns and payments by check are mailed to:
                                                                              West Virginia Sales & Use Tax Return
West Virginia state tax Department
tax account administration Division                                   Line 1. Total state sales tax. enter total from schedule a, 
p. O. Box 1826                                                        part 1, line 9.
Charleston, WV 25327-1826
                                                                      Line  2. Total  sales tax on  sales of wine  and  liquor  to 
All  filers  must  keep  a  copy  of  returns,  attachments  and      private clubs. enter total from schedule a, part ii, line 3.

supporting documents for at least three years after the tax is                                      enter total from schedule 
                                                                      Line 3. Total municipal sales tax. 
paid or due, whichever is later.                                      B, Column e, line 31.

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Line 4. Total sales tax. add lines 1, 2 and 3 and enter total.   Check  “Bad  Debt  Deduction  Taken”  if  you  are  claiming  a 
                                                                 bad debt deduction.  appropriate  documentation  must be 
Line 5. Total state use tax.      enter total from schedule a,   attached. In order to claim bad debt deduction taken, you 
part iii, line 3.                                                must  claim  “bad  debt”  as  defined  under  26  U.S.C.  §166, 
                                                                 claim the bad debt on federal income tax and report sales 
Line 6. Total municipal use tax. enter total from schedule 
                                                                 on an accrual basis.
C, Column e, line 31.
                                                                          Part IV. Sign Your Return
Line 7. Total use tax. add lines 5 and 6 and enter the total.
                                                                 it is important to include all information requested in part iV. 
Line 8. Total sales tax. enter amount from line 4 above.
                                                                 Your return is not complete until it is signed.
Line 9. Total use tax. enter amount from line 7 above.
                                                                                      Schedule A
Line 10. Total sales and use tax. add lines 8 and 9 and                   State Sales and Use Tax
enter total.
                                                                 sales of wine and liquor are reported in part ii.
Line 11. enter any tax collected in excess of line 10.
                                                                 if you have a Direct pay permit and have collected no sales 
Line 12. Interest must be added to any tax due that is not       tax in this reporting period, begin with schedule a, part iii.
paid by the due date of the return even if an extension of 
                                                                          Part I. State Sales Tax
time for filing has been granted. Interest is due from the due 
date until the date the tax is paid. the interest rate is set by Line 1. Total sales. enter the total amount of all sales. Do 
the Tax Commissioner every six months. You may find the          not include the sales tax collected; do not reduce the amount 
rate in administrative notices on the web site: www.wvtax.       on this line for sales returns and allowances;  and do not 
gov. the annual rate will not be less than 9.5%.                 include sales of wine and liquor to private clubs. Do include 
                                                                 sales of soft drinks, prepared foods and vending machine 
Line 13. Additions to tax may be imposed for the late filing 
                                                                 sales.
of a return and for the late payment of tax unless reasonable 
cause is shown for the delay. The addition for late filing is    Line  2. Sales for which  you received an exemption 
5% of the tax due for each month or part of a month up to        certificate or direct pay permit number. enter sales where 
a maximum of 25%. the addition for late payment is 0.005         an  exemption  certificate  or  direct  pay  permit  number  was 
(1/2 of 1%) of the unpaid balance for each month or part of a    accepted.
month that the tax remains unpaid up to a maximum of 25%. 
remember, your return is not complete without required           Line 3. Sales of food and food ingredients. enter sales of 
attachments and signatures.                                      food and food ingredients that are exempt from state sales 
                                                                 tax. Do not include sales of soft drinks, prepared foods or 
Line 14. Sales and Use Tax Credit. You may claim credit          sales from vending machines. such sales are reported on 
for tax paid in error by filing an amended return for the period line 1. Do not include sales of food purchased with an eBt 
in which the tax was overpaid and completing an affidavit for    card.
refund by filing form WV/CST-AF2.
                                                                 Line 4. Other deductions/exemptions. enter the total of all 
if you paid tax on purchases of items for use in your business   other exemptions for which an exemption certificate or direct 
and used those items in an exempt manner, you may claim          pay permit was received.
credit by filing form WV/CST-240.
                                                                 • trade-in  allowances and cash discounts  on taxable 
Credit forms may be found on our website, www.wvtax.gov,           sales if the total sale amount is reported on line 1.
and must be attached to the return when claiming the credit.
                                                                 • refunds or credits for returned merchandise, if the sale 
Line 15. Total amount due. add lines 10 through 13 then            of such merchandise was reported as a taxable sale on 
subtract line 14. enter the total amount of sales and use tax      a prior return or on this return and the tax was refunded 
due.                                                               to the purchaser.

                  Lower line check boxes                         • Bad debts on taxable sales, charged off for income tax 
                                                                   or franchise tax purposes, if the sales were reported as 
Check “OASIS Transfer Sheet attached” if you are remitting 
                                                                   taxable sales on a prior return or on this return and if 
tax due with a Oasis transfer. attach your Oasis transfer 
                                                                   your sales are reported on an accrual basis.
Sheet. This checkbox should only be used by other State of 
West Virginia agencies.                                          • all other exemptions.

Check “Credit/Refund Application attached” and attach the        Line 5. Total deductions and exemptions.  add lines  2 
completed WV/Cst-aF2 or WV/Cst- 240.                             through 4 and enter total on line 5.

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if line 1 is greater than line 5, go to line 6. subsequently used, stored or consumed in West Virginia.
the credit is allowed up to the total of West Virginia state
if line 5 is greater than line 1, go to line 7. use tax (0.06) imposed on the same property or services
purchased in the other state. However, when the sales or
Line 6. Sales subject to state sales tax. multiply line 6
use tax paid to another state is greater or equal to the West
by the sales tax rate of 0.06 found on line 8 and enter the
Virginia sales and use tax, no entry is required on the West
amount on line 9, sales tax due. the total on line 9 will also
Virginia sales and Use tax return to report the purchase or
be entered on line 1 of the return. go to part ii.
the credit. see the following example:
Line 7. Sales subject to state sales tax credit. multiply
municipal Use tax is reported on schedule C. West Virginia
line 7 by the sales tax rate of 0.06 found on line 8. enter the
municipal sales and use tax provides a credit for sales or
amount on line 10. this is the amount you may designate to
use taxes that are properly due and paid to municipality a
receive as a refund on line 11, total refund or as a credit on
for the same property or service used, stored or consumed
line 12, Credit due. also see the instructions for the return,
in municipality B. municipality a may be out of state or in
line 14.
West Virginia. the amount of the credit is up to the municipal
Part II. State Sales Tax on Sales of Wine and Liquor to sales and use tax of municipality B for the same property
Private Clubs. or service. However, when municipality a’s rate is greater
than or equal to municipality B’s tax, no entry is required on
Line 1. Total sales. enter total sales of wine and liquor sold the West Virginia sales and Use tax return to report the
to private clubs. the total does not include the sales tax purchase or the credit. see the following example:
amount. Do not enter any other sales on this line.
Company a brings equipment into West Virginia for use in
Line 2. State sales tax rate. the current state sales tax rate a municipality which imposes municipal sales and use tax.
of 0.06 is provided. Company a has paid sales tax and a local tax in another
state. Company a can determine the West Virginia state
Line 3. Total state sales tax on sales of wine and liquor
and municipal use tax as follows:
to private clubs. multiply line 1 by line 2 (0.06) and enter
the total on line 3. this total will also be entered on line 2 of Use Tax – State
the return. 1. purchase price $10,000
2. 6.0% West Virginia state use tax (10,000 x.06) $600
Note: Sellers of wine and liquor must file WV/CST-270,
“Liquor/Wine Distribution Return.” 3. Less 4.0% sales/use tax paid to state B
($10,000 x .04) 400
Part III. State Use Tax. 4. net use tax due to West Virginia $200
5. measure of tax (200 ÷ .06 tax rate) $3,333.34
Use tax must be paid on the purchase or lease of tangible
personal property or taxable services used, stored or Company a should include the 3,333.34 on line 12.
consumed in West Virginia upon which the West Virginia Use Tax – Municipal
sales tax has not been paid. this includes all property and 1. purchase price $10,000
services purchased or leased using a direct pay permit.
2. 1.0% municipality a sales/use tax ($10,000 x
examples of reasons you may owe use tax: .01) $100
• You purchased property or services without paying sales 3. Less .5% sales/use tax paid to municipality B
tax from a seller outside of West Virginia and used, ($10,000 x .005) $50
stored or consumed the property or services in West 4. net use tax due to municipality a $50
Virginia. 5. measure of tax ($50 ÷ .01 tax rate) $5,000.00
• You purchased property or services without paying sales Company a should include the $5,000 in schedule C,
tax for resale (to sell to others) or for a nontaxable use. column C, on the line of the appropriate municipality.
You then used the property for yourself or in a taxable
Line 1. Purchases subject to state use tax. enter total
manner.
purchases subject to state use tax. Do not include the
• You purchased property without paying sales tax and amount of the tax.
later gave the property away free to your customers.
Line 2. State use tax rate. the current use tax rate of 0.06
• You purchased or leased property or services using a is provided.
direct pay permit.
Line 3. Total state sales tax due. multiply line 1 by line 2
West Virginia sales and use tax law provides a credit for sales and enter the total. this total will also be entered on line 5
or use taxes that are properly due and paid to another state of the return.
on property or services purchased outside West Virginia and

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if this is not an amended return, go to schedules B and C, tax due in Column e.
if applicable, or return to the first page if the schedules are
not applicable. Column E., Line 31. Total Municipal Sales Tax Due. add
the totals in Column e and enter the total on line 31. this
Line 4. Payment made with original return. If you are filing total will also be entered on line 3 of the return.
an amended return, enter the amount of payment made with
original return. Schedule C
Municipal Use Tax
To find the amount of overpayment, subtract line 3 from line
4. if you want the overpayment amount as a refund, enter several municipalities impose a municipal sales and use
the amount on line 5, Total refund. if you want the overpayment tax. the municipal use tax is reported on schedule C.
amount as a credit to future periods, enter the amount on line municipalities imposing the sales and use tax are listed in
6, Credit due. also see the instructions for line 14 of the return. Column B on the schedule. the corresponding municipal
code is listed in Column A on the schedule.
Schedule B
Municipal Sales Tax Column C. Purchases subject to municipal use tax.
For each municipality, enter the total amount of purchases
several municipalities impose a municipal sales and use subject to use tax in Column C. For an example of how to
tax. the municipal sales tax is reported on schedule B. figure use tax, see Instructions for Part III, State Use Tax, on
municipalities imposing the sales and use tax are listed in page 3.
Column B on the schedule. the corresponding municipal
code is listed in Column A on the schedule. Column E. Municipal Use Tax Due. For each municipality,
multiply the purchases subject to municipal use tax in
Column C. Sales subject to municipal sales tax. For each Column C by the tax rate in Column D for the municipal use
municipality, enter the total amount of sales subject to sales tax due. enter the amount in Column e.
tax in Column C.
Column E, Line 31. Total Municipal Use Tax Due. add the
Column E. Municipal sales tax due. For each municipality, totals in Column e and enter the total on line 31. this total
multiply the sales subject to municipal sales tax, Column C, will also be entered on line 6 of the return.
by the tax rate found in Column D. enter the municipal sales

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