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CST-240

West Virginia Claim for Refund or Credit of

Consumer Sales and Service Tax Instructions

General Information

and issuance of any refund check.

the West Virginia Claim for refund or Credit of

preparer information:

Consumer sales tax paid to a Vendor/reseller (Cst-

Enter all preparer information for each field. This

240) is used to claim a refund or credit of sales tax paid

includes name, phone, and mailing address. this

to vendors for purchases that are exempt or used in an

information will be used for correspondence regarding

exempt manner.

the claim. power of attorney is required for 3rd party

representatives.

Claims for Refund or Credit may also be filed online at

mytaxes.WVtax.gov.

taxable periods included in the Claim:

enter the beginning and ending dates of the tax periods

Any person who has paid the tax and qualifies for an

corresponding to the claim. One Cst-240 may be used

exemption, refund, or credit may file a claim for refund

for multiple tax periods; however, the total period for

or credit within three years of the due date of the tax

which the claim includes should be limited to either

return or within two years of the date the tax was paid.

monthly, Quarterly, or annual. the starting date must

be the first day of a month and the ending date must be

note: the tax Department will reject claims for refund

the last day of a month.

or credit if any part of the required information is not

provided and/or the information is not in the specified

Line a: WV state sales tax:

format.

enter the total amount of WV state sales tax being

claimed for refund or credit on the schedule Cst-240/

Required Information

Cst-240 import spreadsheet.

1. Form Cst-240: Current version must besubmitted,

Line B: municipal sales tax:

signed and dated.

enter the total amount of municipal sales tax being

claimed for refund or credit on the schedule Cst-240/

2. schedule Cst-240: Used for claims with 25 exempt

Cst-240 import spreadsheet.

items or less.

Line C: total Claim for refund or Credit:

3. Cst-240 import spreadsheet: Claims over 25

enter the total of line a + line B.

items, individually list each exempt item.

Line D: amount of refund:

4. Copies of all invoices and/or credit memos for the

specify the amount to be issued as a refund from

entire claim.

the total claim for refund or credit (Line C). Failure to

5. Power of Attorney (if applicable): Must be filled out

specify a refund amount will result in the issuance of a

correctly, signed, and dated.

credit to be used on a future sales tax liability.

see instructions for completing the schedule Cst-240/

Line e: amount of Credit:

Cst-240 import spreadsheet.

specify the amount that is to be issued as credit to the

Consumer sales refund account, from the total claim

see instructions for completing the schedule Cst-

for refund or credit (Line C). this will be used towards

240/Cst-240 import spreadsheet – supporting Detail.

a future sales tax liability.

Instructions for Completing the Form CST-240

Credit transfers to a tax account or period:

taxpayer information

specify the tax account and period for which credit

Enter all taxpayer information for each field. This

requested on Line e should be applied.

includes sales & Use tax account number, Fein/ssn,

Basis for Claiming refund or Credit:

name, phone, and mailing address. the information

provide a detailed explanation of the exemption(s) that

will be used for correspondence regarding the claim

West Virginia state tax Department

page 1 of 2

Cst-240 instructions – reV. 6-16

Form Cst-240 - West Virginia Claim For Refund Or Credit Of Consumer Sales And Service Tax Instructions

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