Instructions For West Virginia Sales And Use Tax Return, Form Wv/cst-200cu Page 2
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4Line 1. Total Sales. Enter the total amount of
Line 7.
Sales subject to state sales tax.
all sales, do not include the sales tax collected.
Subtract line 6 from line 1 and enter total.
Do not reduce the amount on this line for sales
Line 8. Current sales tax rates (provided)
returns and allowances.
Line 9. Sales tax due. Multiply line 7 by tax
Column 1 - enter only sales of food and food
rate and enter total.
ingredients.
Soft drinks, prepared foods and
vending machines sales are to be reported as
Line 10. Total state sales tax due. Add line 9,
“all other sales” in Column 3. (see TSD-419 for
Column 1, Column 2 and Column 3 and enter
additional information)
total.
Column 2 - enter only sales of wine and/or liquor
Part II. Use Tax – State (includes purchases or
to private clubs.
lease of tangible personal property or taxable
service made using direct pay permit)
Column 3 - enter all other sales.
You owe use tax on the total purchase price of
Line 2.
Sales for which you received an
taxable tangible personal property or taxable
exemption certificate.
Enter sales that are
services (hereinafter called property) that you
exempt from tax because you accepted an
used, stored, or consumed in West Virginia upon
exemption certificate.
which you have not previously paid West
Line 3. Sales for which you received a direct
Virginia sales or use tax.
pay permit number.
Enter sales that are
Examples of reasons you may owe use tax:
exempt because you accepted a direct pay
permit.
1.
You purchased property without paying
sales tax from a seller outside of West
Line 4. Sales returns, allowances and bad
Virginia. You would have paid sales tax
debts. Enter the total amount of the following:
if you purchased the property from a
West Virginia seller.
Trade-in allowances and cash discounts
2. You purchased property without paying
on taxable sales
sales tax for resale (to sell to others) or
for a nontaxable use. You then used
Refunds
or
credits
for
returned
the property in a taxable manner.
merchandise,
if
the
sale
of
such
3. You purchased property without paying
merchandise was reported as a taxable
sales tax and later gave the property
sale on a prior return or on this return
away free to your customers.
and the tax was refunded to the
purchaser
Line 11.
Enter total of purchases of food
subject to sales tax upon which tax was not
Bad debts on taxable sales, charged off
paid. Multiply by the tax rate and enter the tax
for
income
tax
or
franchise
tax
due.
purposes, if the sales were reported as
taxable sales on a prior return or on this
Line 12.
Enter total of all other purchases
return, and if your sales are reported on
subject to sales tax upon which tax was not
an accrual basis
paid. Multiply by the tax rate and enter the tax
due.
Line 5. Other.
Enter the total amount of any
Line 13. Add lines 11 and 12 and enter total.
other allowable subtractions.
Note: If you have purchases for which you have
Line 6. Total exemptions. Add lines 2 through
paid sales/use tax to another state, see
5 in columns 1 and 3.
instructions on page 4 for the computation
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