If you purchased items to be used or consumed in West Virginia but did not pay sales tax on those items, you must pay Use Tax to West Virginia. Examples of purchases where sales tax may not be collected are those made via the internet, mail order catalog or out-of-state.
What is the Use Tax rate?
The West Virginia consumer use tax rate is 6%, which is the same as the state sales tax rate. West Virginia also has a municipal use tax. According to the West Virginia Instructions, “You owe municipal use tax on the total purchase price of taxable tangible personal property or taxable services that you used, stored, or consumed in a municipality that has imposed sales and use tax upon which you have not previously paid sales or use tax.”
Program Entry
West Virginia Use Tax may be entered into the program, by following this path:
- State Section
- Miscellaneous Forms
- Use Tax Schedule, Schedule UT
West Virginia Municipal Use Tax may be entered into the program, by following this path:
- State Section
- Miscellaneous Forms
- Use Tax Schedule, Schedule UT
- Municipal Use Tax Calculation
Additional Information