Tax Calendar October 2022

Note: If the due date falls on Saturday, Sunday, or a legal holiday, the return or voucher may be filed on the first business day thereafter.

October 10, 2022

Beer and Wine Tax

October 15, 2022

Beer and Wine Tax

  • FRM-01 Licensed Farm Wineries Production Report
  • WNE-02 Direct Shipper's Report of Wine Shipped Into West Virginia and Non-Resident Wineries Sales at Special Events Instructions

Health Care Tax

  • ACT-1 Acute Care Hospital Tax - File through MyTaxes.
  • HCP-3A Health Care Broad Based Tax - File through MyTaxes.

Soft Drink Tax

Solid Waste Assessment Fee

  • SWA-2 Solid Waste Return and Instructions

Tobacco Products

Withholding Tax

  • IT-101V Employer's West Virginia Income Tax Withheld

October 20, 2022

Business and Occupation Tax

  • BOT-300G Business and Occupation Tax for Gas Storage

Excise Tax

  • CDT Cannabis Dispensary Tax - File through MyTaxes.
  • Quarterly
  • The tax shall be due and payable on the 20th day of January, April, July, and October for the preceding calendar quarter.
  • West Virginia Code §16A-9-1(d)

Sales and Use Tax

  • FBH-100 Factory-Built Homes Fee
    Monthly and Third Quarter
  • RTL-348 Special District Excise Return South Charleston - Park Place Instructions
    Monthly and Third Quarter

October 31, 2022

Business and Occupation Tax

  • BOT-300 Business and Occupation Tax Estimate for Public Service or Utility Business Instructions
    Monthly and Third Quarter

International Fuel Tax Agreement

Motor Carrier Road Tax (MCRT)

Motor Fuel Blender

  • MFT-505 Motor Fuel Blender Report

Motor Fuel Distributor

  • MFT-501 Motor Fuel Distributor And Alternative Fuel Report
    Casual / Annual (Alternative Fuels)

Motor Fuel Exporter

Motor Fuel Importer

  • MFT-508 Motor Fuel Importer Report

Motor Fuel Producer

  • MFT-514 Motor Fuel Producer Report

Motor Fuel Supplier/Permissive Supplier

  • MFT-504 Motor Fuel Supplier/Permissive Supplier Report

Motor Fuel Tax Refund

Motor Fuel Transporter

  • MFT-507 Motor Fuel Transporter Report

Severance Tax

  • CSR-1 Coal Mining Assessment and Special 2 Cent Per Ton Tax Effective 07/01/2017
  • SEV-400C Coal Severance Tax Estimate
  • SEV-400H Monthly Estimate of Severance and Business Privilege Taxes for Providers of Health Care Items and Services
  • SEV-400W Waste Coal Severance Tax Estimate
    Monthly and Third Quarter

Withholding Tax

  • IT-101Q Employer's Quarterly Return of Income Tax Withheld
    Third Quarter