Schedule 
     UT
Form IT-140 B WEST VIRGINIA  PURCHASER’S USE TAX SCHEDULE                                                                                                   2022
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 42.

Part I   State Use Tax Calculation

1. Amount of purchases subject to West Virginia Use Tax.................................................................................                1  $

2. West Virginia Use Tax Rate.......................................................................................................................... 2                                .06

3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below).......                                        3  $

Part II  Municipal Use Tax Calculation

         City/Town Name*          Purchases Subject to                                      Tax Rate                                                        Municipal Tax Due
                                  Municipal Use Tax                                                                                                        (Purchases multiplied by rate)

4a                       4b                             $     4c                                                                                        4d $

5a                       5b                             $     5c                                                                                        5d $

6a                       6b                             $     6c                                                                                        6d $

7a                       7b                             $     7c                                                                                        7d $

8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10)                                                                      8  $

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 13 of Form IT-140)                                                             11 $

*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

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