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Consumer Sales And Service Tax Return Form. This is a West Virginia form and can be use in Tax Department Statewide.
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Tags: Consumer Sales And Service Tax Return, CST-200, West Virginia Statewide, Tax Department
STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P. O. Box 1826
Charleston, WV 25327-1826
Earl Ray Tomblin, Governor
Craig A. Griffith, Tax Commissioner
WEST VIRGINIA CONSUMERS SALES AND SERVICE TAX RETURN
See back for return instructions and information.
MAKE CHECKS PAYABLE TO:
WEST VIRGINIA STATE TAX DEPARTMENT
FOR ASSISTANCE CALL: (304) 558-3333
TOLL FREE: (800) 982-8297
MAIL TO:
WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Division
P.O. BOX 1826
CHARLESTON, WV 25327-1826
Visit our web site at: www.state.wv.us/taxdiv for on-line filing information.
PLEASE CUT HERE. USE BLUE OR BLACK INK TO COMPLETE VOUCHER. DO NOT WRITE IN BARCODE AREA.
WV/CST200 v.49-Web
CONSUMERS SALES AND
SERVICE TAX RETURN
1. TOTAL GROSS BUSINESS
Period:
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Account ID #
2. TAX EXEMPT SALES
(SEE REVERSE SIDE)
Due:
3. TOTAL SALES SUBJECT
TO 6% TAX
4. TOTAL 6% SALES TAX
COLLECTED
Name
5. TOTAL FOOD SALES
Address
SUBJECT TO 4% TAX
City
State
Zip
6. TOTAL 4% FOOD SALES
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TAX
7. TOTAL TAX COLLECTED
COLLECTED
(LINE 4 PLUS LINE 6)
8. CONSUMERS SALES TAX CREDIT
SIGNATURE
DATE
American LegalNet, Inc.
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9. TOTAL DUE
(LINE 7 LESS LINE 8)
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Line 1. Enter the total of all business activity. Do not include the amount of tax collected.
Line 2. Enter all sales not subject to sales tax, and enter the exempt amount on the back of the return under the
proper reason for exemption.
Line 3. Enter the total of all sales subject to the 6% tax.
Line 4. Enter the total amount of sales tax collected at the 6% rate.
Line 5. Enter the total of all food sales subject to the 4% rate. Food sales do not include
prepared food, food sold in a heated state or heated by the seller.
Line 6. Enter the total amount of sales tax collected at the 4% rate.
Line 7. Enter the total amount of tax collected (Line 4 plus Line 6).
Line 8. Enter any Consumers Sales and Service Tax paid to vendors on exempt purchases and attach form
WV/CST-240. A notarized affidavit for refund and an amended return for the period in which an
overpayment occurred must be attached when claiming a credit/refund for any other type of
overpayment.
Line 9. TOTAL AMOUNT DUE (Line 7 less Line 8). If less than zero, enter zero. Do not report negative
NOTE: The December 31st return shall constitute the annual return as required by law for all purposes provided
all preceding returns have been filed and all tax paid.
THIS FORM MUST BE COMPLETED AND RETURNED EVEN IF NO TAXABLE SALES HAVE
BEEN MADE.
EXPLANATION OF TAX EXEMPT SALES (LINE 2)
NOTE: You must retain in your records adequate documentation for any exempt sales.
Amount
Reason For Exemption
1. Sales for Resale
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2. Sales of Non-taxable Services
3. Sales to Agricultural Producers
4. Governmental Entities
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5. Sales to Persons Presenting a Direct Pay Permit
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6. Sales of Prescription Drugs
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7. All Other Legal Exemptions
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