CST-200CU
                        West Virginia Sales & Use Tax Return Instructions

        General Sales & Use Tax Information                                         General Instructions

the Cst-200CU  return is used to  report or amend both  the Cst-200CU return is intended to simplify the reporting 
state and municipal sales and use tax in West Virginia on  process by offering a streamlined  return with additional 
the sale or purchase of tangible personal property, custom  supporting schedules for certain circumstances and to allow 
software, taxable services, wine and liquor sold to private  for more accurate accrual based sales tax reporting.
clubs, and exempt sales.
                                                                      the 1st page of the return, referred to as the Cst-200CU 
anyone with an obligation  to collect and remit sales and  return, can be filed by itself when no deductions to sales or 
use tax – including all vendors, all direct pay permit holders,       use tax are taken and when no Municipal sales or use tax 
contractors  and  direct  use  contractors  -  must  file  a  CST-    is due.
200CU. this form is not used for the special District excise 
tax.                                                                  the 2nd page, or  schedule D, is used when  deductions 
                                                                      have been taken that reduce the gross amount of sales or 
the completed form and remittance of the sales and use  purchases that are subject to tax.
tax is due on or before the 20th of each month for the prior 
month except:                                                         the 3rd page, or  schedule  m,  is used to  report sales or 
                                                                      purchases that are sourced to a municipality that imposes 
• if  the annual  aggregate is $3,000 or less, a quarterly            sales & use tax in addition to the state tax rate.
     return  and  payment  may  be  filed  and  are  due  on  or 
     before the 20th day following the end of each quarter;           in certain situations, a tax due calculation may result in a tax 
     or                                                               credit due the taxpayer.  For this reason the Cst-200CU will 
                                                                      allow for a negative amount of taxable sales and sales tax 
• if the annual aggregate is $600 or less, an annual return           due.  negative sales tax calculations will initiate a request 
     and payment may be filed and are due on or before the            for refund or credit and require a review by the WV state tax 
     20th day following the end of the taxable year.                  Department.  
the West Virginia tax Department encourages all taxpayers 
to file and pay electronically. Taxpayers paying more than            the supplemental schedules s, U, & BD are required and 
$25,000  in  the  prior  tax  year  are  required  to  file  and  pay used  for  the  review  process  when  specific  circumstances 
electronically.                                                       are reported on the Cst-200CU, including but not limited to 
                                                                      the following:
To file or pay online go to tax.wv.gov and click on MyTaxes. 
You may also go directly to mytaxes.wvtax.gov.                        • Credit memos or ledger adjustments completed after a
                                                                        purchaser has already been invoiced for tax
Both  automated  Clearing House (aCH) credit and  aCH                 •   refunds to purchasers that result in deductions that are
debit payments are accepted. aCH credits are initiated by               greater than gross sales for the tax period
the taxpayer through their financial institution. ACH debits 
are initiated by the tax Department based on information              •   reduction of a prior sales tax liability when an amended
provided to the Department by the taxpayer through on-line              return is submitted by a non-accrual filer
filing applications at MyTaxes or pay-by-phone automated              • Deduction of bad debt for sales tax that was remitted
tax payments system available at 1-800-422-2075.                        on a prior return but never collected from the purchaser
Paper returns and payments by check are mailed to:                    • Reduction of a previously filed use tax liability when an
West Virginia state tax Department                                      amended return has been submitted
tax account administration Division                                   When  filing  electronically  via  MyTaxes,  a  CST-200CU 
p. O. Box 1826                                                        schedule  import  spreadsheet  is able  to be imported  to 
Charleston, WV 25327-1826                                             the return using an  import option that is located at the 
                                                                      top of the MyTaxes return.  This allows for easier filing of 
All  filers  must  keep  a  copy  of  returns,  attachments  and      the supplemental schedules.   the spreadsheet may be 
supporting documents for at least three years after the tax is        downloaded at www.tax.wv.gov.  
paid or due, whichever is later.
                                                                      Taxpayers  filing  a  paper  return:  Your  return  will  be 
For tax information or assistance call:                               electronically scanned. Use only BLACK ink and send the 
(304) 558-3333 or 1-800-982-8297                                      original return only. Do not send a photocopy.
monday – Friday: 8:00 a.m. – 5:00 p.m. est
Or visit our website at:  tax.wv.gov                                  Please print your numbers like this:

West Virginia state tax Department                                                                                      page 1 of 4
Cst-200CU instructions – reV. 7-17

                                                                Line  5: Excess Tax Collected:  enter any tax that was 
0 l 2 3 4 5 6 7 8 9                                             collected in excess of the totals due

Do not use:                                                     Line 6: Interest: enter any amount of interest to be paid if 
                                                                the return is being filed after the due date

0 1 4 7                                                         Line 7: Additions to Tax: enter any amount of additions to 
                                                                tax to be paid if the return is being filed after the due date
if you do not have a tax account number assigned by the 
Tax  Department,  use  your  federal  employer  identification  Line 8: Total Due or Credit: add lines 1 through 7 and enter 
number (Fein) or social security number. Fill in your legal     the resulting total amount due or credit
and business  names, address  and period  covered  by the 
return.                                                         Line  9: Less Prior Payment:  enter any prior payment 
                                                                that was made that was to be credited to this return.  this 
Returning filers:  Verify that the tax account number, name,    includes  a prior overpayment  that was approved  to be 
address and reporting period entered are correct. to change     carried  forward, an accelerated June  payment  that was 
or update your information use form Brt-801a, “reissuance       made by required taxpayers, a sales tax credit from a Cst-
of Business Registration Certificate” found at tax.wv.gov.      240 claim, or the original payment amount when submitting 
                                                                an amended return
If you have no entry for a line, leave the line blank, except 
on the first page. If you have no tax to report on this return, Line 10:  Less State Use Tax Credit: enter the sales tax 
enter a “0” on lines 4, 7 and 15 like this:                     from schedule D, part 3 that was paid to another state on 
                                                                purchases that are subject to use tax in WV and have been 
                                                                reported on Line 2
4.                                                       
                                                        0
                                                                Line 11: Tourism Development Credit: enter the credit for 
 Instructions on completing the CST-200CU Return                tourism development from schedule D, part 4 to be applied 
                                                                to this return
Line 1: Sales Sourced to WV
                                                                Line 12:  Amount Due or Credit: subtract Lines 9, 10, & 
•   Column a (gross amount):  enter the gross amount of 
                                                                11 from the total due or credit amount on Line 8; enter the 
   all WV sales, both taxable and exempt
                                                                resulting amount
•   Column B (Deductions):  enter the total deductions to 
   gross sales from schedule D, part 1, Line 15                 Line 13: Refund Amount / Carry Forward Amount: if the 
                                                                result of Line 12 is a negative amount and a refund or credit 
•   Column  C (taxable  amount):   subtract column  B 
                                                                of tax is due, enter the portion requested to be issued as a 
   (Deductions) from column a (gross amount) and enter 
                                                                refund and/or the portion to be carried forward as credit to 
   the resulting taxable amount
                                                                the next period
•   Column  e (tax Due):  multiply  the taxable  amount in 
   column C by the tax rate in column D, enter the resulting    Line 14: Taxable Sales of Wine/Liquor to Private Clubs: 
   tax due                                                      enter the total taxable  retail  sales  of wine/liquor  products 
                                                                sold to private clubs that was included in the sales reported 
Line 2:  Purchases for Use in WV
                                                                on Line1.   this  should only be reported by  retailers, not 
•   Column a (gross amount):  enter the gross amount of         Distributors/Direct shippers.
   all WV purchases on which WV sales tax was not paid 
                                                                enter the corresponding  wine/liquor  account # where  this 
   to the vendor/reseller
                                                                amount is also reported on the WLt Distribution return
•   Column B (Deductions):  enter the total deductions to 
   gross purchases from schedule D, part 2, Line 12             Lower  Line  Check Boxes:  Check  the  box  next  to  any 
                                                                applicable  supplemental  schedule  that is being  submitted 
•   Column  C (taxable  amount):   subtract column  B 
                                                                with the return. 
   (Deductions) from column a (gross amount) and enter 
   the resulting taxable amount                                 Check ‘OASIS Transfer Sheet attached’ if you are remitting 
•   Column e (tax Due):  multiply the taxable amount in  tax  due with an Oasis  transfer and have attached your 
   column C by the tax rate in column D, enter the resulting    OASIS Transfer Sheet. This checkbox should only be used 
   tax due                                                      by other state of West Virginia agencies.

Line 3:  Municipal Sales Tax Due: enter the total municipal     Sign Your Return: it is important to include all information 
sales tax Due from schedule m, Column e, Line 31                requested in the signature box of the Cst-200CU return. 
                                                                Your return is not considered complete unless it is signed.
Line 4: Municipal Use Tax Due: enter the total municipal 
sales tax Due from schedule m, Column H, Line 31

West Virginia state tax Department                                                                          page 2 of 4
Cst-200CU instructions – reV. 7-17

Instructions on completing CST-200CU Schedule D                       Line 12: enter the total of lines 1 through 11.

Part 1: Sales Tax Deductions                                          Part 3:   Use Tax Credit for Tax Paid on Out of State 
                                                                      Purchases
Any deductions to the gross amount of sales that are taken 
on Line 1, Column B of the Cst-200CU return must also be  West Virginia sales and use tax law provides a credit for sales 
listed on schedule D, part 1.                                         or use taxes that are properly due and paid to another state 
                                                                      on property or services purchased outside West Virginia and 
Line  1:  enter  the  amount  of  exempt sales for  which             subsequently used, stored, or consumed in West Virginia. 
exemption certificates were received during the tax period            the credit is allowed up to the total of West Virginia state 
corresponding  to  the  return  and for  which tax  was not           use tax (0.06) imposed  on the same property or services 
included on the original invoice                                      purchased in the other state.

Line 2: enter the amount of exempt sales for which direct pay         •   enter the abbreviations of the state(s) where the items 
permits were received during the tax period corresponding to            were purchased.
the return and for which tax was not included on the original 
invoice                                                               •   enter the  total  purchase  amount of the goods or 
                                                                        services purchased that have also been  reported  on 
Line 3:  enter the amount  of credit memos or ledger                    Line 2, Column C of the Cst-200CU return and are 
adjustments that were completed after a sale was originally             subject to WV state Use tax
invoiced with tax but has since been credited or adjusted.            •   enter the amount of tax paid to the other state(s)
this is typically done when a customer presents an exemption 
certificate  or  direct  pay  permit  after  a  sale  was  originally •   enter the amount of tax paid to the other state that 
invoiced with tax.  a supplemental schedule s must also be              should be credited towards this  tax  periods use tax 
provided that details these specific transactions.                      liability.   this amount should not be greater than the 
                                                                        current use tax due nor should it exceed 6%
Line 4: enter the amount of taxable sales that were returned          West Virginia does not credit the tax paid to another state 
by the purchaser or refunded to the purchaser                         on exempt purchases used in WV, the credit or refund of 
                                                                      tax paid to another state on an exempt purchase should be 
When the amount of deductions exceed the amount of gross 
                                                                      requested from that state.
sales for the reported period, resulting in a negative amount 
of taxable sales, a schedule s must be provided that details          Part 4: Sales Tax Credit for Tourism Development (Approved 
all of the transactions deducted for both lines 3 & 4 and will        Applicants Only)
initiate a request for refund or credit
                                                                      •   enter the amount of annual credit remaining at the start 
Line 5: enter the amount of uncollected bad debt for which              of the current tax period being reported
sales tax was invoiced and paid to the state tax Department 
in a prior period but never received from the purchaser.  a           •    Enter  the  monthly  base  tax  amount  for  the  specific 
supplemental  schedule  BD must also be provided  that                  credit being used
details these specific transactions.                                  •   enter the sales tax due for this tax period as listed on 
                                                                        Line 1, Column e of the Cst-200CU return
Lines 6 through 14: enter the amount of goods or services 
sold which are deemed per se exempt by WV state Code for              •   enter the credit allowed  this month (sales  tax Due 
which sales tax was not invoiced to the purchaser.                      minus monthly Base tax amount)
                                                                      •    Enter the credit to be applied to this month’s liability
Line 15: enter the total of lines 1 through 14.
                                                                      •   enter the balance of annual credit remaining (annual 
Part 2:   Use Tax Deductions                                            Credit Remaining Previous Month minus Credit Taken 
                                                                        this month).   the credit balance remaining  should 
Entities  that  qualify  for  an  exemption  of  tax  on  specific      be listed on the next monthly return as the Credit 
purchases for use in their business or that hold a valid                remaining from previous month. this amount should 
direct pay permit should list the gross amount of purchases             reset at the beginning of your annual credit period.
made for use in WV on Line 2, Column a of the Cst-200CU 
                                                                      Instructions on completing the CST-200CU Schedule M
return, when WV sales tax was not paid on those purchases; 
the  portion  of  qualified  exempt  purchases  should  then  be      several municipalities  impose  municipal sales and use 
deducted on Line 2, Column B of the Cst-200CU return;                 tax that is administered by the WV state tax Department. 
finally, the detailed amount of deductions must be reported           the municipal sales & Use tax is reported on schedule m. 
on the schedule D, part 2.                                            municipalities imposing the sales and use tax are listed in 
                                                                      Column B on the schedule. the corresponding Fips code 
Lines 1 through 11: enter any exempt purchases under the 
                                                                      must be listed in Column a.
correct exemption.

West Virginia state tax Department                                                                                   page 3 of 4
Cst-200CU instructions – reV. 7-17

Municipal Sales Tax                                            Municipal Use Tax

Column B – taxable sales (required if municipal tax due)       Column e – taxable purchases (required if municipal tax 
                                                               due): For each applicable municipality line, enter the taxable 
For each applicable municipality line, enter the taxable sales purchases on which municipal use tax is due.  the taxable 
on which municipal sales tax is due.  the taxable amount       amount of purchases is calculated  after any applicable 
of sales is calculated  after any applicable  deductions  are  deductions are subtracted.
subtracted.
                                                               Column g – municipal Use tax Due: For each applicable 
Column D – municipal sales tax Due: For each applicable        municipality line, multiply the amount of taxable purchases 
municipality  line,  multiply the amount of  taxable  sales    entered in Column e by the tax rate in Column F; enter the 
entered in Column B by the tax rate in Column C; enter the     resulting amount of municipal sales tax due.
resulting amount of municipal sales tax due.
                                                               Line 11 Column g – total municipal Use tax Due
Line 11 Column D – total municipal sales tax Due: enter 
the sum of the amounts in Lines 1 through 10 of Column D.      enter the sum of the amounts in Lines 1 through 10 of 
                                                               Column g.

West Virginia state tax Department                                                                           page 4 of 4
Cst-200CU instructions – reV. 7-17