Understanding the intricacies of tax forms can often seem daunting, but the WV/CST-AF2 form plays a crucial role for businesses in West Virginia seeking to correct mistakes made in the payment of Consumers Sales and Service or Use Tax. This specific form is designed for businesses that have paid tax on purchases which are, upon review, exempt from these taxes. The form not only facilitates claims for refunds or credits but also delineates the detailed process involved, including the requirement for the affidavit to be completed by a company's authorized personnel, such as the owner, corporate officer, bookkeeper, or accountant. It emphasizes the necessity of providing a thorough explanation for the overpayment, the need for an amended tax return for the period in question, and the importance of proof when taxes were collected from customers. Additionally, it outlines the mandatory information that must be provided, such as the business’s tax identification number and contact details. The form is a bridge to rectifying financial discrepancies and ensuring that businesses can reclaim funds that were inaccurately paid out, emphasizing adherence to protocol and proper documentation. For businesses navigating the process of requesting a tax refund or credit, understanding the WV/CST-AF2 form is the first step towards ensuring compliance with state tax requirements while safeguarding their financial interests.
| Question | Answer |
|---|---|
| Form Name | Form Wv Cst Af2 |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | cstaf2 form wvcst af2 |
West Virginia
State Tax Department
AFFIDAVIT FOR A BUSINESS FILING A CLAIM OF REFUND FOR
CONSUMERS SALES AND SERVICE TAX OR USE TAX
See r equi r ement s on r ever se si de
If tax was paid to a vendor on a purchase which is specifically exempt from the Consumers Sales and Service or Use Tax, you must use form
TAX ID NUMBER
NAME
STREET ADDRESS
CITY, STATE, ZIP CODE
TELEPHONE NUMBER
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Check appropriate box: |
Refund |
Credit ❒ |
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I, |
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, being duly sworn, depose and say that I am |
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(Company) |
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and that I am fully acquainted with the books and records of said company, and that I am duly authorized to make this affidavit for the above named company. I further depose and say that the reason for the overpayment is (describe in detail):
(Signature)(Date)
Taken, subscribed and sworn before me this _________ day of _______________________________, 19 _____________.
My commission expires on ___________________________________________________________________________.
(NOTARY SEAL)
(Notary Public)
REQUIREMENTS FOR A REFUND OR CREDIT OF
CONSUMERS SALES AND SERVICE TAX OR USE TAX
This affidavit is to be used when claiming a refund or credit of Consumers Sales and Service or Use Tax paid in error with your monthly or quarterly Consumers Sales and Service or Use Tax return. If tax was collected from your customer(s), you must provide proof that the tax was refunded or credited to your customer(s) before a refund or credit will be issued to your account.
1.Your tax identification number (as shown on your tax returns).
2.Name of business.
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6.Please indicate refund or credit.
7.This affidavit must be completed by the owner of the business, the corporate officer, bookkeeper, or accountant who is responsible for the filing and paying of the Consumers Sales and Service or Use Tax.
8.You must file a detailed explanation of the reason(s) for the overpayment; i.e.: the tax was paid from our own funds for a customer who later supplied a properly executed exemption certificate; the figures reported on the original return were incorrect due to . . . . .; etc.
9.This affidavit must be signed by the person responsible for filing the tax returns and paying the tax and must be notarized.
10.An amended Consumers Sales and Service or Use Tax return must be filed for the period in which the tax was originally paid.
11.In order for you to receive a refund or credit of tax collected from your customer(s), you must attach a copy of the refund check(s) or credit memo(s) issued to your customer(s).
IF YOU HAVE QUESTIONS OR NEED ASSISTANCE PLEASE CONTACT:
WEST VIRGINIA STATE TAX DEPARTMENT
TAXPAYER SERVICES DIVISION
(304)
MAIL TO:
WEST VIRGINIA STATE TAX DEPARTMENT
INTERNAL AUDITING DIVISION
P. O. BOX 1826
CHARLESTON, WEST VIRGINIA
INTERNET ADDRESS: http://www.state.wv.us/taxdiv