Schedule 
     UT
Form IT-140 W 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.

                                                                                            *P40202206W*
                                                                                            P40202206W
                                                          –41–

                                             SCHEDULE UT INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible personal 
property or taxable services (hereinafter called property) that you used,                                   USE TAX – STATE
stored, or consumed in West Virginia upon which you have not previously         1.  Purchase price                                          $10,000.00
paid West Virginia sales or use tax. The use tax applies to the following: 
internet purchases, magazine subscriptions, mail-order purchases, out-of-       2.  6.0% West Virginia State use tax 
state purchases, telephone purchases originating out-of-state, TV shopping          ($10,000 x .06)                                         600.00
networks and other purchases of taxable items.Schedule UT must be  filed         3.  Less 4.0% sales/use tax paid to State B 
with IT-140 if the taxpayer is reporting use tax due.                               ($10,000 x .04)                                         (400.00)
Examples of reasons you may owe use tax:                                        4.  Net use tax due to West Virginia                        200.00
 1.   You purchased property without paying sales tax from a seller             5.  Measure of tax ($200 ÷ .06 tax rate)                    $  3,333.34
      outside of West Virginia.  You would have paid sales tax if you           You should include the $3,333.34 in Part I, line 1 of the 
      purchased the property from a West Virginia seller.                       West Virginia Purchaser’s Use Tax Schedule.
 2.   You purchased property without paying sales tax for resale (to sell 
      to others) or for a nontaxable use.  You then used the property in a                               USE TAX – MUNICIPAL 
      taxable manner.
                                                                                1. Purchase price                                           $10,000.00
 3.   You purchased property without paying sales tax and later gave the        2. 1.0% Municipality A sales/use tax 
      property away free to your customers.
                                                                                    ($10,000 x .01)                                         100.00
Pඉකග I.  S  ගඉගඍ Uඛඍ ඉච              T  Cඉඔඋඝඔඉගඑ඗ඖ (includes purchases or      3.  Less .5% sales/use tax paid to Municipality B 
lease of tangible personal property or taxable service made using direct            ($10,000 x .005)                                        (50.00)
pay permit)                                                                     4. Net use tax due to municipality A                        50.00
Line 1 –  Enter the total dollar amount of all purchases made during the        5. Measure of tax ($50 ÷ .01 tax rate)                      $  5,000.00
         2022 tax year that are subject to the 6% use tax rate.
                                                                                You should include the $5,000 in Part II, line 4b-7b under 
Line 3 –  Multiply the amount on line 1 by the use tax rate on line 2.          appropriate municipality.
Pඉකග II.  Mඝඖඑඋඑ඘ඉඔ ඛඍ ඉච ඉඔඋඝඔඉගඑ඗ඖ U  T  C                                    Line 4a – 7a – Enter the name of the municipality.
You owe municipal use tax on the total purchase price of taxable tangible       Line 4b – 7b – Enter total purchases subject to the use tax.
personal property or taxable services that you used, stored, or consumed in     Line 4c – 7c – Enter the tax rate. See www.tax.wv.gov for a complete list of 
a municipality that has imposed sales and use tax upon which you have not       municipalities and rates.
previously paid sales or use tax.
                                                                                Line 4d – 7d – Multiply total purchases by the tax rate and enter total.
For municipal tax paid in another municipality.  West Virginia sales and use 
tax law provides a credit for sales or use taxes that are properly due and paid Line 8 – Add lines 4d through 7d and enter total.
to another state or municipality on property or services purchased outside of 
the State or municipality in which you are located and subsequently stored, 
used or consumed inside the State or municipality. The credit is allowed        Pඉකග III.  T඗ගඉඔ ඕ඗ඝඖග ඝඍ A    D
against the total of West Virginia state and municipal use taxes imposed on 
the same property or services purchased in the other state or municipality.     Line 9 – Enter total State Use Tax due (from line 3).
Note: When the combined state and municipal taxes paid to the other             Line 10 – Enter total Municipal Use Tax due (from line 8).
state/municipality equals or exceeds the combined West Virginia state and       Line 11 – Enter total Use Tax due.  Add lines 9 and 10 and enter total here 
municipal use tax, no entry is required on the West Virginia  Purchaser’s       and on line 13 of Form IT 140.
Use Tax Schedule (Schedule UT) to report the purchase or the credit for tax 
paid to the other state/municipality on the same purchase.  Example:  You 
purchase an item subject to tax in Ohio and pay 7% sales tax (6% state 
tax and 1% local tax).  You live in an area in West Virginia that imposes a 
1% municipal use tax with the State rate 6%, for a total 7%.  You would not 
report the purchase on the schedule nor on your Personal Income Tax return 
since the combined rates are the same in Ohio and the city in West Virginia. 
The following example includes a situation a person may encounter with 
respect to West Virginia state, and municipal sales and use taxes, if they 
purchase items outside West Virginia or from a di  erentffmunicipality and 
are required to pay sales or use taxes to the other state and/or municipality. 
The example provides information on how to use the amount of sales tax 
paid to the other state as a credit against West Virginia state and municipal 
use taxes imposed and how to compute and report the West Virginia state 
and municipal taxes due.
You bring equipment into West Virginia for use in a municipality which 
imposes municipal sales and use tax.  You can determine the West Virginia 
state and municipal use tax as follows: