Raffle Boards And Games Quarterly Return (Page 2 of 2) in pdf

Raffle Boards And Games Quarterly Return Page 2

WV/RAFBRD-3

RAFFLE BOARDS AND GAMES QUARTERLY RETURN

rtL182 v.4-web

Line 1 Enter on this line the total dollar amount, retail value, for sales and/or any shipments of raffle boards and games

to West Virginia retailers (other than organizations with an exemption letter from the Department of Tax and

and Revenue). Under West Virginia Code § 47-21-3, certain charitable or public service organizatons are exempt

from the Raffle License Fee and, under West Virginia Code § 47-23-2(d), exempt from the raffle board fee,

providing that the retailer presents a current exemption document form the Tax Department.

Line 2

Fee imposed on sales of raffle boards and games.

Line 3

Enter on this line the total fee due by multiplying Line 1 by Line 2.

Line 4

The annual interest rate will never be less than 8%. For the current interest rate, contact Taxpayer Services

Division (304) 558-2068 or toll free within West Virginia 1-800-422-2075. Request Message Number 510.

Line 5

The rate for late filing is 5% per month or any part of a month. The rate for late payment of fee is one half of one

percent per month or any part of a month. The maximum under either penalty is 25%. The maximum for both

penalties is 50% of the fee due.

Line 6

Enter on this line Total Fee Due (Add Lines 3, 4 and 5).

"Wholesalers or Distributors" and "Manufacturers and Distributors" must enclose all sales invoices, including sales invoices

to organizations with a current exemption letter, when filing this Quarter Period Return. Manufacturers selling to distributors

or wholesalers only would not be liable for the fee. However, manufacturers would be required to file the return and

enclose all sales invoices to distributors and wholesalers.

MAKE CHECK PAYABLE TO: WEST VIRGINIA STATE TAX DEPARTMENT

MAKE A PHOTOCOPY OF THE RETURN FOR YOUR RECORDS

MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT

CHARITABLE BINGO/RAFFLE UNIT

P.O. BOX 1143

CHARLESTON, WV 25324-1143

FOR ASSISTANCE CALL:

(304) 558-8510

CHARITABLE BINGO/RAFFLE UNIT

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Raffle Boards And Games Quarterly Return Page 2