Form Wv/cst-200 - West Virginia Consumers' Sales And Service Tax Return

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PLEASE PRINT CHARACTERS LIKE SAMPLE BELOW
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1. TOTAL
WV/CST-200
0 1 2 3 4 5 6 7 8 9
GROSS BUSINESS .............
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REV 9/05
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2. TAX EXEMPT SALES
WEST VIRGINIA CONSUMERS'
(SEE REVERSE SIDE) ...
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SALES AND SERVICE TAX RETURN
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PERIOD ENDED
DUE DATE
3. TOTAL SALES SUBJECT
TO 6% TAX......
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4. TOTAL 6% SALES TAX
COLLECTED
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5. TOTAL FOOD SALES
SIGNATURE
DATE
SUBJECT TO 5%. .
WV ACCOUNT IDENTIFICATION NUMBER
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6 . TOTAL 5% FOOD SALES
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TAX COLLECTED........
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7. TOTAL TAX COLLECTED .
(LINE 4 & LINE 6) ............
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8. CONSUMERS SALES
TAX CREDIT ..................
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(SEE INSTRUCTIONS)
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9. TOTAL DUE . . . .............
(LINE 7 LESS LINE 8)
FRONT
MAKE CHECK PAYABLE TO AND MAIL TO:
FOR ASSISTANCE CALL: (304) 558-3333
DEPARTMENT OF TAX AND REVENUE
TOLL FREE WITHIN WV
INTERNAL AUDITING DIVISION
1-800-982-8297
P O BOX 1826
CHARLESTON, WV 25327-1826
EXPLANATION OF TAX EXEMPT SALES (LINE 2)
Reason for Exemption
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1. Sales for resale. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2. Sales of Non-taxable Services . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3. Sales to Agricultural Producers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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4. Governmental Entities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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5. Sales to Persons Presenting a Direct Pay Permit . . . . . . . . . . . . . . . . . . . . . . . . . .
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6. Sales of Prescription Drugs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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7. All Other Legal Exemptions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
NOTE: You must retain in your records adequate documentation for any exempt sales.
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