Cst 200Cu Form PDF Details

The CST-200CU form represents a critical document issued by the State of West Virginia for businesses handling sales and use tax submissions. This comprehensive form outlines a procedure for reporting gross sales amounts, permissible deductions, and calculating the tax amounts due for both state and municipal obligations. It mandates detailed information on sales taxed at different rates, purchases for use within the state that are subject to tax, and any excess tax collected. Unique to this form are sections dedicated to municipal sales and use tax reporting, adjustments for tax credits including those specific to tourism development, and provisions for claiming credits on taxes already paid on out-of-state purchases. Moreover, it outlines requirements for special categories of sales, such as alcohol to private clubs, and encapsulates the need for attached schedules that provide further details on deductions and exemptions claimed by the business. A section that demands the taxpayer’s declaration under penalty of perjury underscores the seriousness with which this information must be treated, ensuring that all data submitted is accurate and complete to the best of the taxpayer's knowledge. This form not only facilitates tax compliance but also provides mechanisms for correcting overpayments through refunds or credits, thereby aligning with governance requirements while potentially aiding businesses in maintaining their financial health.

QuestionAnswer
Form NameCst 200Cu Form
Form Length3 pages
Fillable?No
Fillable fields0
Avg. time to fill out45 sec
Other nameswv sales tax file, west virginia sales tax forms, use wvtax gov search, wv sales tax form

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STATE OF WEST VIRGINIA

State Tax Department, Tax Account Administration Div

P.O. Box 1826

Charleston, WV 25327-1826

_____________________________________________________________

Letter Id:

L1976844288

FINAL COAT PAINTING INC

 

 

Name

 

 

Issued:

10/04/2017

3185 TERMINAL DR

 

 

_____________________________________________________________

Account #: ________________

SAINT PAUL MN 55121-1629

 

 

Account #:

2200-2251

Address

 

 

Period:

01/31/2018

_____________________________________________________________

City

State

Zip

 

 

WV/CST-200CU rtL339V.1

WEST VIRGINIA SALES AND USE TAX RETURN

Period Ending:

Due Date:

Amended

(A)

(B)

(C)

(D)

(E)

Gross Amount

Deductions

Taxable Amount

Tax

Tax Due

(Taxable & Exempt Transactions)

(Schedule D Required)

(A minus B)

Rate

(C times D Ln 1 & 2)

1.

Sales sourced to WV*

 

0.06

2.

Purchases for Use in WV

 

0.06

3.

Municipal Sales Tax Due*

(Schedule M required)

(Enter amount from Line 11, Column D)

4.

Municipal Use Tax Due

(Schedule M required)

(Enter amount from Line 11, Column G)

5.Excess Tax Collected

6.Interest when filed after due date

7.Additions to tax when filed after due date

8. Total Due or Credit*

(Sum of lines 1 through 7)

9.Less Prior Payment (Accelerated payment, credit carried forward, credit from CST-240, original payment when amending)

10.

Less State Use Tax Credits (May not exceed Line 2, Column E)

(Enter amount from Schedule D, Part 3)

11.

Less Tourism Development Tax Credit (May not exceed Line 1, Column E)

(Enter amount from Schedule D, Part 4)

12.

Amount Due or Credit* (Schedules S, U or BD required for Credit Due on return)

(Line 8 minus lines 9, 10, & 11)

*Negative tax amounts are permitted on lines indicated only and will initiate a request for refund or credit.

If credit for overpayment indicated on Line 12, specify the amount(s) to be refunded and/or carried forward to next tax period:

13.Refund Amount

Carry Forward Amount

This section must be completed by sellers of specific goods/services for proper distribution of the tax due that was reported above:

14. Taxable Sales of Wine/Liquor to Private Clubs

Wine/Liquor Account #

Schedule S Attached

Schedule U Attached

 

 

Schedule BD Attached

State Oasis Transfer Sheet Attached

 

 

Please attach all schedules and supporting documentation as indicated.

If required to file Schedules S, U, BD, or to print instructions visit www.tax.wv.gov.

This return is not considered complete unless it is signed.

Under penalties of perjury, I declare that I have examined this return (including accompanying schedules and statements) and to the best of my knowledge and belief it is true and complete.

(Signature of Taxpayer) (Name of Taxpayer - Type or Print)

(Title)

(Date)

Signature of Preparer

(Name of Preparer - Type or Print)

(Phone)

(Date)

G 1 5 2 0 1 8 0 1 W

WEST VIRGINIA SALES AND USE TAX RETURN

Account #: _______________

_

Schedule D - State Deductions, Exemptions, and Credits

Part 1 - Sales Tax Deductions/Exemptions

1.Sales for which an exemption certificate was received at the time of sale

2.Sales for which a direct pay permit was received at the time of sale

3.

Sales for which a credit memo or adjustment was completed after the sale

(Schedule S required)

 

 

 

4.

Sales that were refunded to or returned by the purchaser

 

 

 

 

5.

Uncollected bad debt on which sales tax was remitted but never received

(Schedule BD required)

6.Sales of exempt food and food ingredients

7.Sales of exempt capital improvement construction projects

8.Sales of exempt drugs, mobility enhancing equipment, and prosthetics (if not reported on Line 2)

9.

Sales of exempt prescription drugs to consumers

 

 

 

 

 

 

10.

Sales of excluded personal services (such as barber, masseuse, manicurist, nurse)

 

 

 

 

11.

Sales of excluded professional services (such as doctor, lawyer, engineer)

 

 

 

 

12.

Sales of exempt public utilities or services regulated by the PSC

 

 

 

 

13.

Sales of exempt interstate transportation, motor fuel, titled vehicles

 

 

 

 

14.

Sales of other per se exemptions

Please specify:

 

 

 

 

 

15.

Total deductions of sales to WV customers

(Enter this amount on Page 1, Line 1, Column B, Deductions)

 

 

 

 

 

 

Part 2 - Use Tax Deductions for Exempt Purchases

1.Purchases directly used in exempt manufacturing

2.Purchases directly used in exempt natural resource production

3.Purchases directly used in exempt transportation

4.Purchases directly used in exempt transmission

5.Purchases directly used in exempt communications

6.Purchases directly used in exempt public utilities or services

7.Purchases directly used in exempt research and development

8.Purchases directly used in an exempt high-technology business

9.

Purchases of exempt drugs, mobility enhancing equipment, and prosthetics by a health care provider

10.

Purchases by a qualified exempt non-profit organization

 

 

 

11.

Other exempt purchases

Please specify:

 

 

 

12.Total deductions to purchases for WV use (Enter this amount on Page 1, Line 2, Column B, Deductions)

Part 3 - Use Tax Credit for Tax Paid on Out of State Purchases that have been Reported on Page 1, Line 2

Two Digit State Abbreviation of State(s) where Purchased

Total Purchase Amount

Out of State Tax Paid

State Use Tax Credit to be applied to this return

(Enter this amount on Page1, Line 10)

Part 4 - Sales Tax Credit for Tourism Development (Approved Applicants Only)

Annual Credit Remaining

Monthly Base Tax

from Previous Month

Amount

 

 

Sales Tax Due

this Month

Credit Allowed

this Month

Credit Taken this Month

Balance of Annual

(Enter on Page 1, Line 11)

Credit Remaining

 

 

Taxpayers reporting more than one approved tourism development project tax credit are required to file electronically at www.MyTaxes.WVtax.gov

MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT

Tax Account Administration Div

P.O. Box 1826, Charleston, WV 25327-1826

FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297

For more information visit our web site at: www.tax.wv.gov File online at https://mytaxes.wvtax.gov

G 1 5 2 0 1 8 0 2 W

WEST VIRGINIA SALES AND USE TAX RETURN

Account #: _______________

_

Schedule M - Municipal Sales and Use Tax

 

A

 

B

C

D

 

E

F

G

 

Municipality Name

 

Taxable Sales*

Tax

Municipal

 

Taxable Purchases

Tax

Municipal

 

(Required if tax due)

 

(Required if tax due)

Rate

Sales Tax Due*

 

(Required if tax due)

Rate

Use Tax Due

 

 

 

 

 

(B times C)

 

 

 

(E times F)

 

 

 

 

 

 

 

 

 

 

1.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

8.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

10.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

11.

 

 

Total Muni Sales Tax Due

 

 

 

Total Muni Use Tax Due

 

 

 

 

(Enter on Page 1, Line 3)

 

 

 

(Enter on Page 1, Line 4)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Taxpayers reporting more than ten (10) municipalities should file electronically at, www.MyTaxes.wvtax.gov.

A number of municipalities impose municipal sales and use tax. For a complete listing along with tax rates, please visit:

http://tax.wv.gov/Business/SalesAndUseTax/MunicipalSalesAndUseTax/Pages/MunicipalSalesAndUseTax.aspx

MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT

Tax Account Administration Div

P.O. Box 1826, Charleston, WV 25327-1826

FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297

For more information visit our web site at: www.tax.wv.gov File online at https://mytaxes.wvtax.gov

G 1 5 2 0 1 8 0 3 W

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Stage # 1 of submitting west virginia sales tax forms

2. Just after this section is filled out, go to type in the suitable details in all these: Municipal Use Tax Due, Schedule M required, Enter amount from Line Column G, Excess Tax Collected, Interest when filed after due date, Additions to tax when filed after, Total Due or Credit, Sum of lines through, Less Prior Payment, Accelerated payment credit carried, Less State Use Tax Credits, May not exceed Line Column E, Enter amount from Schedule D Part, Less Tourism Development Tax, and May not exceed Line Column E.

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west virginia sales tax forms writing process outlined (part 3)

4. The fourth subsection comes with these particular blanks to fill out: WEST VIRGINIA SALES AND USE TAX, Schedule D State Deductions, Part Sales Tax, Account, Sales for which an exemption, Sales for which a direct pay, Sales for which a credit memo or, Schedule S required, Sales that were refunded to or, Uncollected bad debt on which, Schedule BD required, Sales of exempt food and food, Sales of exempt capital, Sales of exempt drugs mobility, and Sales of exempt prescription drugs.

Uncollected bad debt on which, Sales of exempt drugs mobility, and Sales of exempt prescription drugs inside west virginia sales tax forms

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Best ways to prepare west virginia sales tax forms step 5

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