Sales and Use Tax Forms

West Virginia State Tax Department

Sales and Use Tax Forms

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CST-AF1	Affidavit for an Individual Filing a Claim of Refund for Consumers Sales and Service Tax or Use Tax
CST-AF2	Affidavit for a Business Filing a Claim of Refund for Consumers Sales and Service Tax or Use Tax
CST-200	Consumers Sales and Service Tax Return for filing periods prior to July 1, 2008.

CST200CU Sales and Use Tax Return:

For filing periods prior to October 1, 2011 Instructions

Effective October 1, 2011 through December 31, 2011 Instructions

Effective January 1, 2012 through June 30, 2012 Instructions

Effective July 1, 2012 through March 31, 2013 Instructions

Effective April 1, 2013

CST-210	Direct Pay Consumers Sales and Use Tax Return for filing periods prior to October 1, 2011.
CST-220	Use Tax Return for filing periods prior to July 1, 2008.

CST-240	Claim for Refund or Credit for Sales or Use Tax Paid on Exempt Purchases
CST-250	Consumers Sales and Use Tax Application for Direct Pay Permit

CST270 Liquor/Wine Distribution Return:

For filing periods prior to October 1, 2011 For filing periods on or after October 1, 2011

CST-281	Factory Built Homes Certificate of Principal Use - Relates to TSD-315
CST-282	Nonresident Contractors Consumer Sales and Service Tax and Use Tax Bond
CST-283	Nonresident Contractor Consumer Sales and Service Tax and Use Tax Cash Bond
CST-284	Tangible Personal Property Listing For Non-Resident Contractor
CST-286	Special Contractors Exempt Purchases Certificate Administrative Notice 2011-24 Interpretive Rule

CST-290	Consumers Sales and Use Tax Certificate of Capital Improvement
F0003	Certificate of Exemption. New form: Replaces WV-2c-280. Instructions
Rate Chart	1% 'Food' Consumers Sales Tax Rate Chart, Municipal [Williamstown and Huntington] (Effective July 1, 2012) 2% 'Food' Consumers Sales Tax Rate Chart
Rate Chart	Consumers Sales Tax Rate Chart 2% for Sales of Food and Food Ingredients
Rate Chart	Consumers Sales Tax Rate Chart 3% for Sales of Food and Food Ingredients - Includes 1% Municipal Sales Tax
Rate Chart	Consumers Sales Tax Rate Chart 4% for Sales of Food and Food Ingredients - Includes 1% municipal Sales Tax
Rate Chart	Consumers Sales Tax Rate Chart 6% - Effective January 1, 2004
Rate Chart	Consumers Sales Tax Rate Chart 7% - Includes 1% Municipal Sales Tax

Special District Excise Returns:

Harrison County - Charles Pointe

Ohio County - The Highlands

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