SCHEDULE
    UT
(F IT-140) W West Virginia  Purchaser’s Use Tax Schedule                                                                                                         2020
INSTRUCTIONS
Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to 
the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV 
shopping networks, and other purchases of taxable items.
For detailed instructions on the Schedule UT, see page 10.

Part I   State Use Tax Calculation

1. Amount of purchases subject to West Virginia Use Tax.................................................................................                1  $

2. West Virginia Use Tax Rate.......................................................................................................................... 2                                .06

3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below).......                                        3  $

Part II  Municipal Use Tax Calculation

         City/Town Name*          Purchases Subject to                                     Tax Rate                                                          Municipal Tax Due
                                  Municipal Use Tax                                                                                                        (Purchases multiplied by rate)

4a                       4b                             $                         4c                                                                    4d $

5a                       5b                             $                         5c                                                                    5d $

6a                       6b                             $                         6c                                                                    6d $

7a                       7b                             $                         7c                                                                    7d $

8.Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10)                                                                       8  $

Part III Total Amount Due

9.  Total State Use Tax due (from line 3)............................................................................................................   9  $

10. Total Municipal Use Tax due (from line 8).................................................................................................... 10       $

11.Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140)                                                              11 $

*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

                                                                                           *P40202006W*
                                                                                           P        4                                                   0  2 0 2 0 0 6  W
                                                          –9–

                                                     SCHEDULE UT INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible personal  The example provides information on how to use the amount of sales tax 
property or taxable services (hereinafter called property) that you used,  paid to the other state as a credit against West Virginia state and municipal 
stored, or consumed in West Virginia upon which you have not previously  use taxes imposed and how to compute and report the West Virginia state 
paid West Virginia sales or use tax. The use tax applies to the following:  and municipal taxes due.
internet purchases, magazine subscriptions, mail-order purchases, out-of-
state purchases, telephone purchases originating out-of-state, TV shopping  You bring equipment into West Virginia for use in a municipality which 
networks and other purchases of taxable items.Schedule UT must be  filed              imposes municipal sales and use tax.  You can determine the West Virginia 
with IT-140 if the taxpayer is reporting use tax due.                                state and municipal use tax as follows:
Examples of reasons you may owe use tax:
                                                                                                                 USE TAX – STATE
 1.  You purchased property without paying sales tax from a seller                   1.  Purchase price                                          $10,000.00
      outside of West Virginia. You would have paid sales tax if you 
      purchased the property from a West Virginia seller.                            2.  6.0% West Virginia State use tax 
                                                                                      ($10,000 x .06)                                            600.00
 2.   You purchased property without paying sales tax for resale (to sell            3.  Less 4.0% sales/use tax paid to State B 
      to others) or for a nontaxable use.  You then used the property in a            ($10,000 x .04)                                            (400.00)
      taxable manner.
                                                                                     4.  Net use tax due to West Virginia                        200.00
 3.   You purchased property without paying sales tax and later gave the 
      property away free to your customers.                                          5.  Measure of tax ($200 ÷ .06 tax rate)                    $  3,333.34
                                                                                     You should include the $3,333.34 in Part I, line 1 of the 
Pඉකග I.  S  ගඉගඍ                     U ඛඍ ඉචT  C   ඉඔඋඝඔඉගඑ඗ඖ (includes purchases or West Virginia Purchaser’s Use Tax Schedule.
lease of tangible personal property or taxable service made using direct 
pay permit)
                                                                                                              USE TAX – MUNICIPAL 
Line 1 –  Enter the total dollar amount of all purchases made during the             1. Purchase price                                           $10,000.00
         2020 tax year that are subject to the 6% use tax rate.
                                                                                     2. 1.0% Municipality A sales/use tax 
Line 3 –  Multiply the amount on line 1 by the use tax rate on line 2.                ($10,000 x .01)                                            100.00
                                                                                     3.  Less .5% sales/use tax paid to Municipality B 
Pඉකග II.  Mඝඖඑඋඑ඘ඉඔ ඛඍ ඉච ඉඔඋඝඔඉගඑ඗ඖ         U   T  C
                                                                                      ($10,000 x .005)                                           (50.00)
You owe municipal use tax on the total purchase price of taxable tangible            4. Net use tax due to municipality A                        50.00
personal property or taxable services that you used, stored, or consumed in 
a municipality that has imposed sales and use tax upon which you have not            5. Measure of tax ($50 ÷ .01 tax rate)                      $  5,000.00
previously paid sales or use tax.                                                    You should include the $5,000 in Part II, line 4b-7b under 
For municipal tax paid in another municipality.  West Virginia sales and use         appropriate municipality.
tax law provides a credit for sales or use taxes that are properly due and paid 
to another state or municipality on property or services purchased outside of        Line 4a – 7a – Enter the name of the municipality.
the State or municipality in which you are located and subsequently stored,          Line 4b – 7b – Enter total purchases subject to the use tax.
used or consumed inside the State or municipality. The credit is allowed 
against the total of West Virginia state and municipal use taxes imposed on          Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of 
the same property or services purchased in the other state or municipality.          municipalities and rates.
Note: When the combined state and municipal taxes paid to the other                  Line 4d – 7d – Multiply total purchases by the tax rate and enter total.
state/municipality equals or exceeds the combined West Virginia state and 
municipal use tax, no entry is required on the West Virginia  Purchaser’s            Line 8 – Add lines 4d through 7d and enter total.
Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax 
paid to the other state/municipality on the same purchase.  Example:  You 
purchase an item subject to tax in Ohio and pay 7% sales tax (6% state               Pඉකග III.  T඗ගඉඔ ඕ඗ඝඖග ඝඍ A    D
tax and 1% local tax).  You live in an area in West Virginia that imposes a          Line 9 – Enter total State Use Tax due (from line 3).
1% municipal use tax with the State rate 6%, for a total 7%.  You would not 
report the purchase on the schedule nor on your Personal Income Tax return           Line 10 – Enter total Municipal Use Tax due (from line 8).
since the combined rates are the same in Ohio and the city in West Virginia. 
                                                                                     Line 11 – Enter total Use Tax due.  Add lines 9 and 10 and enter total here 
The following example includes a situation a person may encounter with               and on line 13 of Form IT 140.
respect to West Virginia state, and municipal sales and use taxes, if they 
purchase items outside West Virginia or from a di erentff      municipality and 
are required to pay sales or use taxes to the other state and/or municipality.