The issuance of a Direct Pay Permit imposes certain requirements on the holder of such permit.
Vendors: the requirements include notification of each vendor of the Direct Pay Permit number and that any tax thereon will be paid directly to the Tax Commissioner.
Returns: the requirements include filing a Sales or Use Tax Return on or before the 20th day of the month for the proceeding month's or quarter's transaction.
Gasoline and special fuel: a Direct Pay Permit may not be used to purchase gasoline or special fuel.
Entries: this application is not valid unless all entries are completed.
Return not received: if you do not receive a Sales and Use Tax Return within sixty (60) days after you receive your Direct Pay Permit, you must notify the Tax Division.
| Question | Answer |
|---|---|
| Form Name | CST-250 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 6 min |
| Edition | 03/2025 |
| Issuing agency | West Virginia Tax Division |
| Who signs | The taxpayer |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | CST-250, CST250, CST 250, Form CST-250, WV/CST-250, West Virginia CST-250, Direct Pay Permit |
| Official source | CST-250 (Rev 03/2025), West Virginia Tax Division |
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