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West Virginia
State Tax Department
State Tax Department

Sales and Use Tax Forms

NOTICE: The first accelerated sales and use tax payment is due by June 20, 2015 and each June 20 thereafter for taxpayers whose average monthly payment of sales and use tax for the previous calendar year (or portion of a year if not in business for the entire year) is $100,000. The accelerated payment is the tax attributed to the first 15 days of June. The amount of the accelerated payment may be the actual amount due or ½ of the May payment. The accelerated payment may be credited on the return for June reported and remitted by July 20.

CSTAF1 Affidavit for an Individual Filing a Claim of Refund for Consumers Sales and Service Tax or Use Tax

CSTAF2 Affidavit for a Business Filing a Claim of Refund for Consumers Sales and Service Tax or Use Tax

CST200CU Sales and Use Tax Return:
Effective October 1, 2013 Instructions
July 1, 2013 through September 30, 2013
April 1, 2013 through June 30, 2013
July 1, 2012 through March 31, 2013 Instructions
January 1, 2012 through June 30, 2012 Instructions
October 1, 2011 through December 31, 2011 Instructions
Prior to October 1, 2011 Instructions

CST210 Direct Pay Consumers Sales and Use Tax Return for Filing Periods Prior to October 1, 2011.

CST220 Use Tax Return for Filing Periods Prior to July 1, 2008.

CST250 Consumers Sales and Use Tax Application for Direct Pay Permit

CST270 Liquor/Wine Distribution Return:
For filing periods on or after October 1, 2011
For Filing Periods Prior to October 1, 2011

CST281 Factory Built Homes Certificate of Principal Use - Relates to TSD-315

CST282 Nonresident Contractors Consumer Sales and Service Tax and Use Tax Bond

CST283 Nonresident Contractor Consumer Sales and Service Tax and Use Tax Cash Bond

CST284 Tangible Personal Property Listing For Non-Resident Contractor

CST286 Special Contractors Exempt Purchases Certificate Administrative Notice 2011-24 Interpretive Rule

CST290 Consumers Sales and Use Tax Certificate of Capital Improvement

F0003 Streamlined Sales and Use Tax Certificate of Exemption Instructions

Rate Charts Consumers Sales Tax Rate Charts:
6% Effective January 1, 2004
6.5% - Includes 0.5% Municipal Sales Tax
7% - Includes 1% Municipal Sales Tax

SDER / SDET Special District Excise Returns:
SDET1 Special District Excise Return
Harrison County Charles Pointe for Periods Starting 07/01/2013 Instructions
Harrison County Charles Pointe: for Periods Prior to 07/01/2013
Monongalia County University Town Center for Periods Starting 10/01/2013 Instructions
Ohio County The Highlands for Periods Starting 07/01/2013 Instructions
Ohio County The Highlands for Periods Prior to 07/01/2013

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Department of Revenue Property Tax Division State Website

The information obtained herein is accurate to the best of our knowledge and is not a substitute for tax laws or regulations.

The State is not liable for any damages resulting from any information that unintentionally may be inaccurate or untimely.