Form Cst-250 - Consumers Sales And Use Tax - Application For Direct Pay Permit (Page 2 of 2) in pdf

cst-250

nstructIons and

nformatIon for

orm

The State Tax Commissioner may, in his discretion, authorize a person that is a user, consumer, distributor

or lessee to which sales or leases of tangible personal property are made or services provided, to pay

consumers sales and/or use tax directly to the West Virginia State Tax Department thereby waiving the

collection of the tax by that person’s vendor (WV Code §11-15-9d).

The issuance of a Direct Pay Permit imposes certain requirements on the holder of such permit. These

requirements include:

Notification of each vendor from whom tangible personal property is purchased or leased or from

whom services are purchased of his Direct Pay Permit number and that any tax thereon will be

paid directly to the Tax Commissioner. If the Direct Pay Permit Number is changed by the Tax

Commissioner, all vendors must be renotified.

Filing a Direct Pay Consumers Sales or Use Tax Return on or before the 20

day of the month

for the proceeding month’s or quarter’s transaction. Direct Pay Consumers Sales and Use Tax

Returns not filed by the due date will be subject to interest and penalties and the permit may be

cancelled.

Maintenance of books, records and invoices (including vendor lists) for inspection by the West

Virginia State Tax Department.

A Direct Pay Permit may not be used to purchase gasoline or special fuel.

This application is not valid unless all entries are completed.

Upon review of the application, the West Virginia State Tax Department will determine whether you

are entitled to receive a Direct Pay Permit. Upon approval of your application, a numbered Direct Pay

Permit will be mailed to you. Should your application be rejected, you will be notified in writing.

Direct Pay Consumers Sales and Use Tax Returns will be forwarded to you by the Department for

remitting tax. If you do not receive a Direct Pay Consumers Sales and Use Tax Return within sixty (60)

days after you receive your Direct Pay Permit, you must notify the West Virginia State Tax Department.

A Direct Pay Permit will continue to be valid until it is surrendered by you or cancelled. You will be

notified by the State Tax Department of any change in your Direct Pay Permit number.

Upon surrender or cancellation of the Direct Pay Permit, the holder must promptly notify, in writing, the

specified vendors from whom tangible personal property is purchased or leased or by whom services

are rendered of such surrender or cancellation.

mail To:

WEST VIRGINIA STATE TAx DEPARTMENT

Tax Account Administration Division

PO Box 1826

Charleston, WV 25322-1826

for aSSiSTanCe Call:

(304) 558-3333 or Toll-Free: 1-800-982-8297

inTerneT addreSS:

Form Cst-250 - Consumers Sales And Use Tax - Application For Direct Pay Permit Page 2