Form Cst270 - Liquor/wine Distribution Return
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1
2STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 1826
Charleston, WV 25327-1826
Name
Address
Account #:
City
State
Zip
LIQUOR/WINE DISTRIBUTION RETURN
Sales of wine and liquor are subject to both the 6% Consumers Sales and Service Tax and the 5% municipal tax. The Sales Tax
is reported and paid on the WV/CST-200 Consumers Sales and Service Tax Return.
YOU MUST COMPLETE THE BACK OF THE RETURN FIRST.
Line 1 - Enter total from Columns 3, 4 & 5 from back of return.
Line 2 - Multiply column 1 of line 1 from front of return (total wine sales) by 5% (round up to the next whole cent).
Line 3 - Multiply column 2 of line 1 from front of return (total liquor sales) by 5% (round up to the next whole cent).
Line 4 - Multiply column 3 of line 1 from front of return (total sales to private clubs) by 5% (round up to the next whole cent).
Line 5 - Add lines 2, 3 and 4.
PLEASE NOTE:
THIS RETURN MUST BE COMPLETED AND RETURNED WITH REMITTANCE WHICH COVERS THE PERIOD
IN WHICH LIQUOR AND/OR WINE SALES WERE TRANSACTED.
EACH LOCATION MUST BE LISTED SEPARATELY.
IF ADDITIONAL SPACES ARE REQUIRED, USE AN ATTACHMENT IN THE SAME FORMAT AS THIS RETURN.
Taxpayers required to file electronically will no longer receive returns for the tax types subject to the mandatory requirement
by mail. Please visit for additional information.
MAKE CHECK PAYABLE TO:
MAIL TO : WEST VIRGINIA STATE TAX DEPARTMENT
WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
FOR ASSISTANCE CALL: (304) 558-3333
P.O. Box 1826
TOLL FREE: (800) 982-8297
Charleston, WV 25327-1826
Column 1
Column 2
Column 3
FOR PERIOD ENDED
Total Sales to Private
Total Wine Sales
Total Liquor Sales
DUE DATE
Clubs
1.
Total lines for each sales column
2.
Municipal tax - wine sales (line 1, column 1 X 5% - round up to the next whole cent)
3.
Municipal tax - liquor sales (line 1, column 2 X 5% - round up to the next whole cent)
4.
Municipal tax - private club sales (line 1, column 3 X 5% - round up to the next whole cent)
5.
Total due (add lines 2 through 4)
SIGNATURE OF TAXPAYER OR PREPARER
DATE
CST270
rtL051 v.3-Web
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Parent category: Financial