Requirements For A Refund Or Credit Of Consumer Sales And Service Tax Or Use Tax Form West Virginia printable pdf download

Requirements For A Refund Or Credit Of Consumer Sales And Service Tax Or Use Tax Form West Virginia

requirements for A refund or Credit of

Consumer sAles And serviCe tAx or use tAx

This affidavit is to be used when claiming a refund or credit of Consumers Sales and Service or Use

Tax paid in error with your monthly or quarterly Consumers Sales and Service or Use Tax return.

If tax was collected from your customer(s), you must provide proof that the tax was refunded or

credited to your customer(s) before a refund or credit will be issued to your account.

Enter your tax identification number (as shown on your tax returns), name of business, and

complete mailing address. Give the telephone number of contact person and indicate if this

affidavit is being filed for a refund or credit.

This affidavit must be completed by the owner of the business, the corporate officer,

bookkeeper, or accountant who is responsible for the filing and paying of the Consumers

Sales and Service or Use Tax.

You must file a detailed explanation of the reason(s) for the overpayment; i.e.: the tax was

paid from our own funds for a customer who later supplied a properly executed certificate;

the figures reported on the original return were incorrect due to…; etc.

This affidavit must be signed by the person responsible for filing the tax returns and paying

the tax and must be notarized.

An amended Consumers Sales and Service or Use Tax return must be filed for the period in

which the tax was originally paid.

In order for you to receive a refund or credit of tax collected from your customer(s), you must

attach a copy of the refund check(s) or credit memo(s) issued to your customer(s).

if you hAve Any questions or need AssistAnCe pleAse ContACt:

WEST VIrGINIA STATE TAx DEPArTMENT

TAxpAyeR SeRViCeS diViSion

(304)558-3333, or

Toll-FrEE: 1-800-WVA-TAxS (1-800-982-8297)

mAil to:

WEST VIrGINIA STATE TAx DEPArTMENT

TAx ACCounT AdminiSTRATion diViSion

P.o. Box 1826

ChArlESToN, WV 25327-1826

inTeRneT AddReSS:

Requirements For A Refund Or Credit Of Consumer Sales And Service Tax Or Use Tax Form West Virginia