Instructions For West Virginia Sales & Use Tax Return (Cst-200cu)
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4CST-200CU
West Virginia Sales & Use Tax Return Instructions
General Sales & Use Tax Information
General Instructions
the Cst-200CU return is used to report or amend both
the Cst-200CU return is intended to simplify the reporting
state and municipal sales and use tax in West Virginia on
process by offering a streamlined return with additional
the sale or purchase of tangible personal property, custom
supporting schedules for certain circumstances and to allow
software, taxable services, wine and liquor sold to private
for more accurate accrual based sales tax reporting.
clubs, and exempt sales.
the 1st page of the return, referred to as the Cst-200CU
anyone with an obligation to collect and remit sales and
Return, can be filed by itself when no deductions to sales or
use tax – including all vendors, all direct pay permit holders,
use tax are taken and when no Municipal sales or use tax
contractors and direct use contractors - must file a CST-
is due.
200CU. this form is not used for the special District excise
the 2nd page, or schedule D, is used when deductions
tax.
have been taken that reduce the gross amount of sales or
the completed form and remittance of the sales and use
purchases that are subject to tax.
tax is due on or before the 20th of each month for the prior
month except:
the 3rd page, or schedule m, is used to report sales or
purchases that are sourced to a municipality that imposes
• if the annual aggregate is $3,000 or less, a quarterly
sales & use tax in addition to the state tax rate.
return and payment may be filed and are due on or
before the 20th day following the end of each quarter;
in certain situations, a tax due calculation may result in a tax
or
credit due the taxpayer. For this reason the Cst-200CU will
allow for a negative amount of taxable sales and sales tax
• if the annual aggregate is $600 or less, an annual return
due. negative sales tax calculations will initiate a request
and payment may be filed and are due on or before the
for refund or credit and require a review by the WV state tax
20th day following the end of the taxable year.
Department.
the West Virginia tax Department encourages all taxpayers
to file and pay electronically. Taxpayers paying more than
the supplemental schedules s, U, & BD are required and
$25,000 in the prior tax year are required to file and pay
used for the review process when specific circumstances
electronically.
are reported on the Cst-200CU, including but not limited to
the following:
To file or pay online go to tax.wv.gov and click on MyTaxes.
You may also go directly to mytaxes.wvtax.gov.
• Credit memos or ledger adjustments completed after a
purchaser has already been invoiced for tax
Both automated Clearing House (aCH) credit and aCH
debit payments are accepted. aCH credits are initiated by
• refunds to purchasers that result in deductions that are
the taxpayer through their financial institution. ACH debits
greater than gross sales for the tax period
are initiated by the tax Department based on information
• reduction of a prior sales tax liability when an amended
provided to the Department by the taxpayer through on-line
return is submitted by a non-accrual filer
filing applications at MyTaxes or pay-by-phone automated
• Deduction of bad debt for sales tax that was remitted
tax payments system available at 1-800-422-2075.
on a prior return but never collected from the purchaser
Paper returns and payments by check are mailed to:
• Reduction of a previously filed use tax liability when an
amended return has been submitted
West Virginia state tax Department
tax account administration Division
When filing electronically via MyTaxes, a CST-200CU
p. O. Box 1826
schedule import spreadsheet is able to be imported to
Charleston, WV 25327-1826
the return using an import option that is located at the
top of the MyTaxes return. This allows for easier filing of
All filers must keep a copy of returns, attachments and
the supplemental schedules. the spreadsheet may be
supporting documents for at least three years after the tax is
downloaded at
paid or due, whichever is later.
Taxpayers filing a paper return:
For tax information or assistance call:
Your return will be electronically scanned. Use only BLaCK
(304) 558-3333 or 1-800-982-8297
ink and send the original return only. Do not send a photocopy.
monday – Friday: 8:00 a.m. – 5:00 p.m. est
Or visit our website at: tax.wv.gov
West Virginia state tax Department
page 1 of 4
Cst-200CU instructions – reV. 7-16
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