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.
CST-200-CU Sales and Use Tax Return:
Effective October 1, 2013
July 1, 2013 through September 30, 2013
April 1, 2013 through June 30, 2013
July 1, 2012 through March 31, 2013
January 1, 2012 through June 30, 2012
October 1, 2011 through December 31, 2011
Prior to October 1, 2011
CST-240 Claim for Refund or Credit of Consumer Sales and Service Tax:
CST-270 Liquor/Wine Distribution Return:
Consumers Sales Tax Rate Charts:
SDER / SDET Special District Excise Returns:
You'll need Adobe Reader to view and save a Flat (Standard) PDF document, or to save and complete a Fillable PDF document.
The Fillable PDF form calculations will NOT be accurate if you do not use Adobe Reader to open and save the form.
You may need to configure the
web browsers to use Adobe Reader.
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.
Copyright 2015 State of West Virginia. All rights reserved.