Sales and Use Tax

Accelerated Payment for Sales and Use Tax

The accelerated Sales and Use payment is due by June 20 for taxpayers whose average monthly payment of Sales and Use tax for the previous calendar year (or portion of a year if not in business for the entire year) is $100,000. The accelerated payment is the tax attributed to the first 15 days of June. The amount of the accelerated payment may be the actual amount due or ½ of the May payment. The remainder of the June liability is due by July 20th.

Combined Sales and Use Tax

All sales of goods and services are presumed subject to Sales & Use Tax unless an exemption is clearly provided. Sales Tax is imposed on the sale of goods and services by the vendor at the time of purchase. Use tax is imposed on the use of goods and service in West Virginia on which applicable sales tax has not been paid. Combined Sales & Use Tax includes both State and Local Sales & Use Tax.

WV/CST-200CU Sales and Use Tax Return:

Local Wine and Liquor Distribution Tax

Sales of wine and liquor are subject to both Sales and Use Tax and the Local Wine and Liquor Tax. Sales tax is reported on the CST-200CU Combined Sales and Use Tax Return while the additional Local Wine and Liquor Tax is reported on the CST-270 Wine/Liquor Return.

Special District Excise Tax

The sale of goods and services within a municipality authorized to levy a Special District Excise Tax for the benefit of economic opportunity development are subject to Special District Excise Tax in lieu of Sales Tax. The tax is reported on the appropriate form for the respective district while any applicable Use Tax is reported on the CST-200CU Combined Sales and Use Tax Return.

West Virginia Fireworks Safety Fee

Nonresident Contractor Sales and Use Tax Bonds

Nonresident contractors are required to register with the State of West Virginia and post bond to meet their use tax liabilities. A Nonresident contractor is a person engaged in contracting who does not have a bona fide place of business within West Virginia or who is not engaged in business within West Virginia.

Factory Built Homes

Individuals who purchase a factory-built home to be used as their principal year-round residence are required to pay sales tax at the rate of 6% of half the sale price of the home. The factory-built home dealer should obtain a Certificate of Principal Use from the purchaser, certifying that the factory-built home will be used in this manner. All other sales of factory-built homes will be subject to the 6% tax rate.

Previously Used Forms