INSTRUCTIONS: WEST VIRGINIA SALES AND USE TAX RETURN (Form CST-200CU)

West Virginia businesses are required to regularly file a sales and use tax return with the state's department of revenue, available on their website. This document concerns returns filed for the period between October 1, 2011 and January 1, 2012.

West Virginia Sales And Use Tax Return CST-200CU Step 1: At the top of the page, give your name and address. To the right, enter the account number assigned your business.

West Virginia Sales And Use Tax Return CST-200CU Step 2: Below this, enter the date on which the period in question ended and the due date for this return. If filing an amended return, note this with a check mark.

West Virginia Sales And Use Tax Return CST-200CU Step 3: Part I contains three columns in its table. Enter all food sales in Column 1, sales to private clubs in Column 2, and all other sales in Column 3. On line 1, enter your total sales minus tax.

West Virginia Sales And Use Tax Return CST-200CU Step 4: On line 2, note sales which received an exemption certificate. On line 3, note sales for which a direct pay permit was received. On line 4, enter the total of sales returns, allowances and bad debts. On line 5, enter all other deductions and exemptions. Enter the total of lines 2 through five on line 6. Subtract line 6 from line 1 and multiply all three columns by the given sales tax rates to determine your sales tax due on line 9. Add the totals from all three columns and enter them on line 10.

West Virginia Sales And Use Tax Return CST-200CU Step 5: In part II, document all purchases subject to the state use tax and perform the calculations as indicated.

West Virginia Sales And Use Tax Return CST-200CU Step 6: Consult the instructions to see if you owe any additional municipal tax. If so, calculate this in part III. Do the same for use tax in part IV.

West Virginia Sales And Use Tax Return CST-200CU Step 7: Give the totals from parts I through IV to determine the total amount due in part V. Enter all information as instructed to adjust this total and determine your total due on line 29.

West Virginia Sales And Use Tax Return CST-200CU Step 8: Sign and date part VI.