Instructions - West Virginia Sales & Use Tax Return (Wv/cst-200cu)
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5West Virginia State Tax Department
Instructions – West Virginia
(Rev. October 9, 2013)
Sales & Use Tax Return
(WV/CST-200CU)
Paper returns and payments by check are mailed
General Instructions
to:
WV/CST-200CU is used to report or amend state
West Virginia State Tax Department
and municipal sales and use taxes in West
Tax Account Administration Division
Virginia on tangible personal property, custom
P. O. Box 1826
software, taxable services, wine and liquor to
Charleston, WV 25327-1826
private clubs and exempt sales.
All
filers
must
keep
a
copy
of
returns,
Anyone who collects and remits sales and use
attachments and supporting documents for at
tax – including all vendors, all direct pay permit
least three years after the tax is paid or due,
holders, contractors and direct use contractors -
whichever is later.
must file a WV/CST-200CU.
This form is not
used for the special district excise tax.
For tax information or assistance call:
(304) 558-3333 or 1-800-982-8297
The completed form and remittance of the sales
Monday – Friday: 8:00 a.m. – 5:00 p.m. EST
th
and use tax is due on or before the 20
of each
Or visit our website at
month for the prior month except:
If the average monthly remittance is no
Completing the West Virginia
greater than $250, then the form and
Sales and Use Tax Return (“The
th
remittance are due quarterly on the 20
Return”)
day following the end of each quarter; or
Paper filers:
Your return will be electronically
If the annual aggregate is $600 or less,
scanned.
Use only BLACK ink and send the
an annual return and payment are due
original return only. Do not send a photocopy.
on or before 20 days after the taxable
year.
Please print your numbers like this:
The form must be filed when due even if the
0 1 2 3 4 5 6 7 8 9
taxpayer has no tax to report.
The West Virginia Tax Department encourages
Ø 7
Do not use:
all taxpayers to file and pay electronically.
Taxpayers paying more than $50,000 in the prior
If you do not have a tax account number
tax
year
are
required
to
file
and
pay
assigned by the Tax Department, use your
electronically. On January 1, 2014, the threshold
federal employer identification number (FEIN) or
decreases to $25,000 and on January 1, 2015,
social security number.
Fill in your legal and
the threshold decreases to $10,000.
business names, address and period covered by
the return.
To file or pay online go to
and
click on E-services or MyTaxes. You may also
For returning filers, verify that the tax account
go directly to MyTaxes.wvtax.gov.
number, name, address and reporting period
entered are correct. To change or update your
Both Automated Clearing House (ACH) credit
information use form BRT-801A, “Reissuance of
and ACH debit payments are accepted.
ACH
Business
Registration
Certificate”
found
at
credits are initiated by the taxpayer through their
.
financial institution. ACH debits are initiated by
the Tax Department based on information
Check “Amended” if filing an amended return.
provided to the Department by the taxpayer
Make sure to include form WV/CST-AF-2 or form
through on-line filing applications at MyTaxes or
WV/CST-240.
pay-by-phone automated tax payments system
available at 1-800-422-2075.
If you have no entry for a line, leave the line
blank except on the first page. If you have no tax
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