Sales and Use Tax

• Frequently Asked Questions
• Municipal Sales and Use Tax
• Municipalities Imposing Sales and Use Taxes
• New Rules for Remote Sellers and Marketplace Facilitators
• Publications
• Streamlined 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 and 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 and Use Tax includes both State and Local Sales and Use Tax.

Forms

• CST-200CU Sales and Use Tax Return Effective 01/01/2018 Instructions Import Spreadsheet

• Filing the CST-200 Sales and Use Tax Return Via MyTaxes

• Schedule BD Bad Debt Deduction Worksheet

• Schedule S Sales Tax Credit Memos, Adjustments, and Refunds

• Schedule U Schedule U Refund or Credit of Use Tax Claimed on a Return
• When filing a Schedule U it must be submitted through MyTaxes beginning 7/1/2023.
• Schedule U Instructions

• CST-240 Claim for Refund or Credit of Sales Tax Paid to a Vendor/Reseller Instructions Import Spreadsheet

• CST-250 Consumer Sales and Use Tax Application for Direct Pay Permit

• F0003 Streamlined Sales and Use Tax Certificate of Exemption Instructions

• CST-286 Consumer Sales and Use Tax Special Contractors Exempt Purchases Certificate

• CST-290 Consumer Sales And Use Tax Certificate Of Capital Improvement

Downloadable Data Files

• The links below provide access to comma-delimited data files which you can save to your computer, and then open with the program of your choice. A text editor or a spreadsheet program will work well with these types of files.
• • Boundary Table Description
• • Tax Rate Table Description

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.

• CST-270 Liquor/Wine Distribution Return Effective 07/01/2017 Import Spreadsheet

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.

• RTL-002 Monongalia County - University Town Center Instructions

• RTL-006 Harrison County - Charles Pointe Instructions

• RTL-007 Ohio County - The Highlands Instructions

Municipal Economic Opportunity Development Districts

The following municipality is authorized to levy special district excise taxes on sales of tangible personal property and services within the jurisdiction at a rate of 6%.

This tax is in lieu of the 6% sales tax that would be imposed on sales and services provided within the district.

Local Sales Tax will remain imposed at a tax rate of 1%. As a convenience, if your sales occur exclusively in the district, you can report and pay this tax as a part of the Special District Excise return.

Please Note: If you meet any of the below specifications, you will also need to file and remit on the Sales and Use Tax return (CST-200CU):

• Sales to any location other than within the Special District, including:
• • Sales from other physical business locations
  • Sales made by delivery to locations outside of the District
• Any purchases made or items consumed by your business subject to Use Tax.

Filing and payment of tax is required and must be made by the 20th day of the month following the month the sales occurred. Failure to file or pay the tax due will result in the assessment of penalties and interest.

To file your return or make payments, visit our online portal at MyTaxes.WVTax.Gov, or mail-in the form below:

• RTL-348 Special District Excise Return South Charleston - Park Place Instructions

West Virginia Fireworks Safety Fee

• FSF-200 West Virginia Fireworks Safety Fee Return

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.

• CST-282 Nonresident Contractors Consumers Sales and Service and Use Tax Bond

• CST-283 Nonresident Contractor Consumer Sales and Service Tax and Use Tax Cash Bond

• CST-284 Tangible Personal Property Listing for Non-Resident Contractor

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.

• CST-281 Factory Built Homes Certificate of Principal Use.

• FBH-100 Factory-Built Homes Fee