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

West Virginia businesses must regularly submit forms documenting the sales and use tax owed to the state's Department of Revenue. This article discusses the most current tax return, which includes updated taxation rates for Williamstown, as well as several different adjustments. This version of the form should only be filed for period beginning on or after January 1, 2012.

West Virginia Sales And Use Tax Return CST-200U Step 1: Enter your name, address and account number at the top of the page.

West Virginia Sales And Use Tax Return CST-200U Step 2: Enter the end date of the period for which you are filing, the due date of your tax return and indicate with a check mark if this is an amended return.

West Virginia Sales And Use Tax Return CST-200U Step 3: Section one concerns the calculation of state taxes owed. Note that the rates for food sales differ from those to private clubs and those of all other kind. Food sales are recorded in Column A, sales to private clubs are recorded in Column B, and all other sales are recorded in Column C. Perform the calculations as instructed in order to determine your total state tax due.

West Virginia Sales And Use Tax Return CST-200U Step 4: In section two, you must document all purchases made from out of state retailers on which no state tax was paid. Determine your use tax owed for food on line 11 and all other purchases on line 12.

West Virginia Sales And Use Tax Return CST-200U Step 5: Section three concerns all municipal sales taxes which you may have to pay. Consult the instructions to see if these are levied on you.

West Virginia Sales And Use Tax Return CST-200U Step 6: Section four concerns all use sales taxes which you may have to pay. Consult the instructions if you are not sure.

West Virginia Sales And Use Tax Return CST-200U Step 7: In section five, calculate the total of all state and municipal sales and use taxes which you owe. Follow the instructions to calculate interest on late payments and note any tax credits which have been approved. Your final total due will be entered on line 29. Sign and date part VI.