UT
Form IT-140 B WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE                                                                                                        2023
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 43.

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 1  of Form IT-140)                                                             11

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

                                                                                            P  4                                                        0 2 0 2 3 1 2 A
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