INSTRUCTIONS: WEST VIRGINIA SALES AND USE TAX RETURN (FOR FILING PERIODS PRIOR TO OCT. 1, 2011) (Form CST-200CU)

West Virginia businesses must file a form CST-200CU to document their sales and use tax due to the state. This form can be found on the official website of West Virginia. This article discusses the version of the form that should be filed to cover period which ended prior to October 1, 2011. Different versions of the form are available for periods occurring after this date.

West Virginia Sales And Use Tax Return (For Filing Periods Prior To Oct. 1, 2011) CST-200CU Step 1: At the top of the form, enter your name, address and account number.

West Virginia Sales And Use Tax Return (For Filing Periods Prior To Oct. 1, 2011) CST-200CU Step 2: On the top line of the table provided, enter the end date of the period for which you are filing, the due date for this return, and indicate with a check mark whether this form is amended or represents your final filing for a business which has been closed.

West Virginia Sales And Use Tax Return (For Filing Periods Prior To Oct. 1, 2011) CST-200CU Step 3: Column 1 of the table is for food sales and purchases, which are taxed at a different rate than all other sales and purchases. Those should be listed in Column 2.

West Virginia Sales And Use Tax Return (For Filing Periods Prior To Oct. 1, 2011) CST-200CU Step 4: List your total sales on line 1.

West Virginia Sales And Use Tax Return (For Filing Periods Prior To Oct. 1, 2011) CST-200CU Step 5: Lines 2a through 2i require you to document various form of exempt sales and transactions and enter the total on line 3. Subtract this from line 1 to determine your total sales subject to tax on line 4.

West Virginia Sales And Use Tax Return (For Filing Periods Prior To Oct. 1, 2011) CST-200CU Step 6: Enter your total purchases subject to use tax on line 5. Add this to line 4 and enter the total on line 6 to determine your total taxable balance. Follow calculations instructions to determine your state tax due on lines 7 through 9. Lines 10 through 18 require more information about payments already made, credits and interest to determine your final balance due.