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                                        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 
•   if the annual aggregate is $600 or less, an annual return      allow for a negative amount of taxable sales and sales tax 
     and payment may be filed and are due on or before the         due.  negative sales tax calculations will initiate a request 
     20th day following the end of the taxable year.               for refund or credit and require a review by the WV state tax 
                                                                   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 
To file or pay online go to tax.wv.gov and click on MyTaxes.       the following:
You may also go directly to mytaxes.wvtax.gov.
                                                                   •   Credit memos or ledger adjustments completed after a 
Both  automated  Clearing House (aCH) credit and  aCH                purchaser has already been invoiced for tax
debit payments are accepted. aCH credits are initiated by          •   refunds to purchasers that result in deductions that are 
the taxpayer through their financial institution. ACH debits         greater than gross sales for the tax period
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 
tax payments system available at 1-800-422-2075.                   •   Deduction of bad debt for sales tax that was remitted 
                                                                     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: 
For tax information or assistance call:                            Your return will be electronically scanned. Use only BLaCK 
(304) 558-3333 or 1-800-982-8297                                   ink and send the 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

West Virginia state tax Department                                                                                   page 1 of 4
Cst-200CU instructions – reV. 7-16

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Please print your numbers like this: Line 5: excess tax Collected: enter any tax that was
collected in excess of the totals due.
0 l 2 3 4 5 6 7 8 9
Line 6: interest: enter any amount of interest to be paid if
Do not use: 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 includes
Returning filers: Verify that the tax account number, name, a prior overpayment that was approved to be carried forward,
address and reporting period entered are correct. to change an accelerated June payment that was made by required
or update your information use form Brt-801a, “reissuance taxpayers, or the original payment amount when submitting
of Business Registration Certificate” found at tax.wv.gov. an amended return.

If you have no entry for a line, leave the line blank, except Line 10: Less state Use tax Credit: enter the sales tax
on the first page. If you have no tax to report on this return, from schedule D, part 3 that was paid to another state on
enter a “0” on lines 8 and 12 like this: 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 to WV Customers
Line 12: amount Due or Credit: subtract Lines 9, 10, & 11
• Column a (gross amount): enter the gross amount of 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 Line 13: refund amount / Carry Forward amount: if the
gross sales from schedule D, part 1, Line 15. 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 Line 14: taxable sales of Wine/Liquor to private Clubs:
column C by the tax rate in column D, enter the resulting enter the total sales of wine/liquor products sold to private
tax due. clubs that was included in the sales reported on Line 1.

Line 2: purchases for Use in WV enter the corresponding wine/liquor account # where this
• Column a (gross amount): enter the gross amount of amount is also reported on the WLt Distribution return
all WV purchases on which WV sales tax was not paid
to the vendor/reseller. Lower Line Check Boxes Check the box next to any
applicable supplemental schedule that is being submitted
• Column B (Deductions): enter the total deductions to with the return.
gross purchases from schedule D, part 2, Line 12.
• Column C (taxable amount): subtract column B Check ‘OASIS Transfer Sheet attached’ if you are remitting
(Deductions) from column a (gross amount) and enter tax due with an Oasis transfer and have attached your
the resulting taxable amount. OASIS Transfer Sheet. This checkbox should only be used
by other state of West Virginia agencies.
• Column e (tax Due): multiply the taxable amount in
column C by the tax rate in column D, enter the resulting sign Your return: it is important to include all information
tax due. requested in the signature box of the Cst-200CU return.
Your return is not considered complete unless it is signed.
Line 3: municipal sales tax Due: enter the total municipal
sales tax Due from schedule m, Column e, Line 31.
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. 7-16

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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        •   enter the amount of tax paid to the other state that 
originally invoiced with tax. a supplemental schedule s must         should be credited towards this  tax  periods use tax 
also be 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. 7-16

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Municipal Sales Tax Municipal Use Tax

Column C – taxable sales (required if municipal tax due): Column F – taxable purchases (required if municipal tax
For each applicable municipality line, enter the taxable sales due): For each applicable municipality line, enter the taxable
on which municipal sales tax is due. the taxable amount purchases on which municipal use tax is due. the taxable
of sales is calculated after any applicable deductions are amount of purchases is calculated after any applicable
subtracted. deductions are subtracted.

Column e – municipal sales tax Due: For each applicable Column H – municipal Use tax Due: For each applicable
municipality line, multiply the amount of taxable sales municipality line, multiply the amount of taxable purchases
entered in Column C by the tax rate in Column D; enter the entered in Column F by the tax rate in Column g; enter the
resulting amount of municipal sales tax due. resulting amount of municipal sales tax due.

Line 31 Column e – total municipal sales tax Due: enter the Line 31 Column H – total municipal Use tax Due: enter the
total sum of lines 1 through 28 in Column e. total sum of lines 1 through 28 in Column H.

West Virginia state tax Department page 4 of 4
Cst-200CU instructions – reV. 7-16

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