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supporting attachments:

U or a Cst-200 schedule import spreadsheet.

indicate the applicable, required attachments included with

Claims over 25 items purchased require a Cst-200

the claim by marking the appropriate box.

schedule import spreadsheet and must be submitted to the

state tax Department electronically, on CD-rOm or other

sign and date the claim for refund or credit.

portable electronic media. the tax Department cannot

Completing Schedule S

accept compressed/zipped files.

Claims including 25 lines or less may use either schedule s

When completing schedule U, enter all information for each

or a Cst-200 schedule import spreadsheet.

column. if WV state tax, municipality tax, or municipality

name does not apply, those columns may be left blank. all

Claims over 25 lines require a Cst-200 schedule import

additional columns are required.

spreadsheet and must be submitted to the state tax

Department electronically, on CD-rOm or other portable

When amending use tax liability that results in a refund or

electronic media. the tax Department cannot accept

credit of use tax, schedule U must list all items purchased

compressed/zipped files.

for which use tax was accrued on the original return. this

must match the total dollar amount of purchases reported

When completing the schedule s, enter all information

on the original return. indicate the items being exempted

for each column. if WV state tax, municipality tax, or

on the amended return by entering “Yes” in column J. the

municipality name does not apply, those columns may be

items indicated with “Yes “must total the reduced amount

left blank. all additional columns are required.

of use tax liability and the amount requested for refund or

credit.

When amending sales tax liability that results in a refund

or credit of sales tax, schedule s must list all sales being

Column D, provide a brief description for each individual

omitted from the original return. List the original invoice

item that was purchased.

number and any corresponding credit memo/refund invoice

number.

provide copies of all original invoices, credit

Column e, provide a brief explanation of how each individual

memos, and refund invoices applicable to the amended

item was specifically used in an exempt manner. Do not

return and request for refund or credit.

state statutory code.

When sales tax deductions are greater than gross sales on

provide copies of all original invoices detailing the purchase

the return, schedule s must list all sales being deducted

of all exempt items. invoices/receipts may be submitted

on the sales and use tax return. List the original invoice

via paper or electronically, on CD-rOm or other portable

number and any corresponding credit memo/refund invoice

electronic media. the tax Department cannot accept

number. provide copies of all original invoices and credit

compressed/zipped files.

memos applicable to the amended return and request for

mail the Claim for refund or Credit and all required

refund or credit.

information to:

Completing Schedule U

West Virginia state tax Department

pO Box 1826

schedule U requires a list of each individual item purchased.

Charleston, WV 25327-1826

if items were purchased on the same invoice, each item

For assistance or additional information visit

must be listed individually per line.

or call 1(800) 982-8297.

Claims including 25 items or less, may use either schedule

West Virginia state tax Department

page 2 of 2

Cst-aF2 instructions – reV. 05-16

Form Cst-Af2 - West Virginia Claim For Refund Or Credit Of Sales Or Use Tax Paid To The State Tax Department Instructions Page 2

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