Instructions For West Virginia Sales And Use Tax Return, Form Wv/cst-200cu Page 4

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Virginia. The credit is allowed against (but not in
Company A brings the equipment into West Virginia
excess of) the total of West Virginia state use
for use in a municipality which imposes municipal
sales and use tax. Company A can determine the
tax imposed on the same property or services
West Virginia state and municipal use tax as follows:
purchased in the other state.
Use Tax – State
1. Purchase price .......................................... $ 10,000
For municipal tax paid in another municipality.
2. 6.0% West Virginia State use tax
West Virginia sales and use tax law provides a
($10,000 x .06) ..................................... $ 600
credit for sales or use taxes that are properly
3. Less 4.0% sales/use tax paid to
due and paid to another state or municipality on
State B ($10,000 x .04) ........................
400
property or services purchased outside of the
4. Net use tax due to West Virginia....... $ 200
State or municipality in which you are located
5. Measure of tax ($200 ÷ .06 tax rate) ... $ 3,333.34
and subsequently stored, used or consumed
Company A should include the $3,333.34 on line 12.
inside the State or municipality. The credit is
Use Tax – Municipal
allowed against (but not in excess of) the total of
1. Purchase price .......................................... $ 10,000
West Virginia state and municipal use taxes
2. 1.0% Municipality A sales/use tax
imposed on the same property or services
($10,000 x .01) ..................................... $ 100
purchased in the other state or municipality.
3. Less .5% sales/use tax paid to
Municipality B ($10,000 x .005) ..............
50
Note: When the combined state and municipal
4. Net use tax due to municipality A ....... $ 50
taxes paid to the other state/municipality equals
5. Measure of tax ($50 ÷ .01 tax rate) ........ $ 5,000.00
or exceeds the combined West Virginia state
Company A should include the $5,000 in part IV line
and municipal use tax, no entry is required on
19c-22c under appropriate municipality.
the West Virginia sales and use tax return to
report the purchase or the credit for tax paid to
the
other
state/municipality
on
the
same
Credit for tax paid in error. You may claim
purchase.
Example:
You purchase an item
credit for tax paid in error by filing an amended
subject to tax in Ohio and pay 7% sales tax (6%
return for the period in which the tax was
state tax and 1% local tax). You live in an area
overpaid and completing an affidavit for refund,
in West Virginia that imposes a 1% municipal
form WV/CST-AF2. If you paid tax on purchases
use tax with the State rate 6%, for a total 7%.
of items for use in your business and used those
You would not report the purchase on the return
items in an exempt manner, you may claim
since the combined rates are the same in Ohio
credit by filing form WV/CST-240. Credit forms
and the city in West Virginia.
may be found on our web site, ,
and must be attached to the return when
The following example includes a situation a
claiming the credit. Once approved by the Tax
person may encounter with respect to West
Department, you may claim credit on line 28.
Virginia state, and municipal sales and use
taxes, if they purchase items outside West
Virginia or from a different municipality and are
Check the appropriate box to indicate type of
required to pay sales or use taxes to the other
credit taken.
state and/or municipality. The example provides
information on how to use the amount of sales
If you are remitting tax due with a FIMS
tax paid to the other state as a credit against
transfer, check the box.
West Virginia state and municipal use taxes
imposed and how to compute and report the
If you are attaching a request for credit or
West Virginia state and municipal taxes due.
refund, check the box.
Sign and date the return.
4

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