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5 Schedule 5
UT
6 Form IT-140 B WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE 2023 6
7 INSTRUCTIONS 7
8 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 8
9 the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV 9
10shopping networks, and other purchases of taxable items 10
For detailed instructions on the Schedule UT, see page 43
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13 Part I State Use Tax Calculation 13
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15 1 Amount of purchases subject to West Virginia Use Tax 1 $ 15
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17 2 West Virginia Use Tax Rate 2 .06 17
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19 3 West Virginia State Use Tax (Multiply line 1 by rate on line 2 Enter amount here and on line 9 below) 3 $ 19
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22 Part II Municipal Use Tax Calculation 22
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24 City/Town Name* Purchases Subject to Tax Rate Municipal Tax Due 24
25 Municipal Use Tax (Purchases multiplied by rate) 25
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27 4a 4b $ 4c 4d $ 27
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29 5a 5b $ 5c 5d $ 29
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31 6a 6b $ 6c 6d $ 31
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33 7a 7b $ 7c 7d $ 33
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35 8 Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10) 8 $ 35
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39 Part III Total Amount Due 39
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41 9 Total State Use Tax due (from line 3) 9 $ 41
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43 10 Total Municipal Use Tax due (from line 8) 10 $ 43
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45 11 Total Use Tax Due (add lines 9 & 10 and enter total here and on line 13 of Form IT-140) 11 $ 45
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47 *Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax. 47
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*P40202312A*
63 P40202312A 63
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