Instructions For West Virginia Sales & Use Tax Return (Cst-200cu) Page 3
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4Instructions on completing CST-200CU Schedule D
Line 12 - enter the total of lines 1 through 11.
Part 1: Sales Tax Deductions
Part 3: Use Tax Credit for Tax Paid on
Out of State Purchases
Any deductions to the gross amount of sales that are taken
on Line 1, Column B of the Cst-200CU return must also be
West Virginia sales and use tax law provides a credit for sales
listed on schedule D, part 1.
or use taxes that are properly due and paid to another state
on property or services purchased outside West Virginia and
Line 1 - enter the amount of exempt sales for which
subsequently used, stored, or consumed in West Virginia.
exemption certificates were received during the tax period
the credit is allowed up to the total of West Virginia state
corresponding to the return and for which tax was not
use tax (0.06) imposed on the same property or services
included on the original invoice
purchased in the other state.
Line 2 - enter the amount of exempt sales for which direct pay
• enter the abbreviations of the state(s) where the items
permits were received during the tax period corresponding to
were purchased.
the return and for which tax was not included on the original
• enter the total purchase amount of the goods or
invoice.
services purchased that have also been reported on
Line 2, Column C of the Cst-200CU return and are
Line 3 - enter the amount of credit memos or ledger
subject to WV state Use tax
adjustments that were completed after a sale was originally
invoiced with tax but has since been credited or adjusted.
• enter the amount of tax paid to the other state(s)
this is typically done when a customer presents an
• enter the amount of tax paid to the other state that
exemption certificate or direct pay permit after a sale was
should be credited towards this tax periods use tax
originally invoiced with tax. a supplemental schedule s must
liability.
this amount should not be greater than the
also be provided that details these specific transactions.
current use tax due nor should it exceed 6%
Line 4 - enter the amount of taxable sales that were returned
West Virginia does not credit the tax paid to another state
by the purchaser or refunded to the purchaser
on exempt purchases used in WV, the credit or refund of
tax paid to another state on an exempt purchase should be
When the amount of deductions exceed the amount of gross
requested from that state.
sales for the reported period, resulting in a negative amount
of taxable sales, a Schedule S must be provided that details
Part 4: Sales Tax Credit for Tourism Development (Approved
all of the transactions deducted for both lines 3 & 4 and will
Applicants Only)
initiate a request for refund or credit.
• enter the amount of annual credit remaining at the start
Line 5 - enter the amount of uncollected bad debt for which
of the current tax period being reported
sales tax was invoiced and paid to the state tax Department
• Enter the monthly base tax amount for the specific
in a prior period but never received from the purchaser. a
credit being used
supplemental schedule BD must also be provided that
details these specific transactions.
• enter the sales tax due for this tax period as listed on
Line 1, Column e of the Cst-200CU return
Lines 6 through 14 - enter the amount of goods or services
• enter the credit allowed this month (sales tax Due
sold which are deemed per se exempt by WV state Code for
minus monthly Base tax amount)
which sales tax was not invoiced to the purchaser.
• Enter the credit to be applied to this month’s liability
Line 15 - enter the total of lines 1 through 14.
• enter the balance of annual credit remaining (annual
Credit Remaining Previous Month minus Credit Taken
Part 2: Use Tax Deductions
this month).
the credit balance remaining should
Entities that qualify for an exemption of tax on specific
be listed on the next monthly return as the Credit
purchases for use in their business or that hold a valid
remaining from previous month. this amount should
direct pay permit should list the gross amount of purchases
reset at the beginning of your annual credit period.
made for use in WV on Line 2, Column a of the Cst-200CU
Instructions on completing the CST-200CU Schedule M
return, when WV sales tax was not paid on those purchases;
the portion of qualified exempt purchases should then be
several municipalities impose municipal sales and use
deducted on Line 2, Column B of the Cst-200CU return;
tax that is administered by the WV state tax Department.
finally, the detailed amount of deductions must be reported
the municipal sales & Use tax is reported on schedule m.
on the schedule D, part 2.
municipalities imposing the sales and use tax are listed in
Column B on the schedule. the corresponding Fips code
Lines 1 through 11 - enter any exempt purchases under the
must be listed in Column a.
correct exemption.
West Virginia state tax Department
page 3 of 4
Cst-200CU instructions – reV. 7-16
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