Schedule Ut (Form It-140) - West Virginia Purchaser'S Use Tax Schedule - 2011

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2011
SCHEDULE
UT
West Virginia Purchaser's Use Tax Schedule
IT-140)
(F
orm
SOCIAL
PRIMARY LAST NAME
SHOWN ON
SECURITY
FORM IT-140
NUMBER
INSTRUCTIONS
Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not
been paid. Use Tax applies to the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state
purchases, telephone purchases originating out-of-state, TV shopping networks, and other purchases of taxable items.
For detailed instructions on the Schedule UT, see page 14.
Part I
State Use Tax Calculation
1. Food purchases subject to state use tax...........................................
x .03
$
$
2. All other purchases subject to state use tax.......................................
x .06
$
$
3. Total State Use Tax (add lines 1 and 2 and enter on line 9)
$
Part II
Municipal Use Tax Calculation
Tax Rate
Purchases Subject to
Municipal Code
Municipal Tax Due
City/Town Name
(
(Purchases multiplied by rate)
enter from table below
enter from table below)
(
)
Municipal Use Tax
4a
4b
4c
4d
4e
$
$
$
$
5a
5b
5c
5d
5e
6a
6b
6c
6d
6e
$
$
$
$
7a
7b
7c
7d
7e
8. Total Municipal Use Tax (add lines 4e through 7e and enter on line 10)
$
Part III
Total Amount Due
9. Total State Use Tax due (from line 3)..............................................................................................................
$
9
10. Total Municipal Use Tax due (from line 8).....................................................................................................
$
10
11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 21 of Form IT-140)
$
11
Residents of the following municipalities are subject to the municipal use
tax. Enter applicable municipal code in line 4a through 7a and applicable
rate in line 4d through 7d.
Municipality
Code
Rate
Williamstown
54232
.01
*p40201106W*

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