West Virginia Schedule UT Purchaser's Use Tax Schedule

Schedule UT Purchaser's Use Tax Schedule
Form IT140 Schedule UT
SCHEDULE UT INSTRUCTIONS
You owe use tax on the total purchase price of taxable tangible
personal property or taxable services (hereinafter called property)
that you used, stored, or consumed in West Virginia upon which you
have not previously paid West Virginia sales or use tax. The use tax
applies to the following: internet purchases, magazine subscriptions,
mail-order purchases, out-of-state purchases, telephone purchases
originating out-of-state, TV shopping networks and other purchases
of taxable items. Schedule UT must be filed with IT-140 if the
taxpayer is reporting use tax due.

The following example includes a situation a person may encounter
with respect to West Virginia state, and municipal sales and use
taxes, if they purchase items outside West Virginia or from a different
municipality and are required to pay sales or use taxes to the other
state and/or municipality. The example provides information on how
to use the amount of sales tax paid to the other state as a credit
against West Virginia state and municipal use taxes imposed and
how to compute and report the West Virginia state and municipal
taxes due.

Examples of reasons you may owe use tax:

You bring equipment into West Virginia for use in a municipality
which imposes municipal sales and use tax. You can determine the
West Virginia state and municipal use tax as follows:

1.	 You purchased property without paying sales tax from a
seller outside of West Virginia. You would have paid sales
tax if you purchased the property from a West Virginia seller.
2.	 You purchased property without paying sales tax for resale
(to sell to others) or for a nontaxable use. You then used the
property in a taxable manner.
3.	 You purchased property without paying sales tax and later
gave the property away free to your customers.

PART I. STATE USE TAX CALCULATION

USE TAX – STATE
1. Purchase price
2. 6.0% West Virginia State use tax
($10,000 x .06)
3. Less 4.0% sales/use tax paid to State B
($10,000 x .04)

$10,000.00
600.00
(400.00)

(includes purchases or lease of tangible personal property or
taxable service made using direct pay permit)

4. Net use tax due to West Virginia

LINE 1	

You should include the $3,333.34 in Part I, line 1 of the
West Virginia Purchaser’s Use Tax Schedule.

LINE 3	

Enter the total dollar amount of all purchases made
during the 2023 tax year that are subject to the 6% use
tax rate.
Multiply the amount on line 1 by the use tax rate on line 2.

PART II. MUNICIPAL USE TAX CALCULATION

5. Measure of tax ($200 ÷ .06 tax rate)

200.00
$ 3,333.34

USE TAX – MUNICIPAL
1. Purchase price

$10,000.00

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.

2. 1.0% Municipality A sales/use tax
($10,000 x .01)

100.00

3. Less .5% sales/use tax paid to Municipality B
($10,000 x .005)

(50.00)

For municipal tax paid in another municipality. West Virginia sales
and use tax law provides a credit for sales or use taxes that are
properly due and paid to another state or municipality on property
or services purchased outside of the State or municipality in which
you are located and subsequently stored, used or consumed inside
the State or municipality. The credit is allowed against the total of
West Virginia state and municipal use taxes imposed on the same
property or services purchased in the other state or municipality.

4. Net use tax due to municipality A

Note: When the combined state and municipal taxes paid to
the other state/municipality equals or exceeds the combined
West Virginia state and municipal use tax, no entry is required on
the West Virginia Purchaser’s Use Tax Schedule (Schedule UT) to
report the purchase or the credit for tax paid to the other state/
municipality on the same purchase. Example: You purchase an
item subject to tax in Ohio and pay 7% sales tax (6% state tax and
1% local tax). You live in an area in West Virginia that imposes a
1% municipal use tax with the State rate 6%, for a total 7%. You
would not report the purchase on the schedule nor on your Personal
Income Tax return since the combined rates are the same in Ohio
and the city in West Virginia.

5. Measure of tax ($50 ÷ .01 tax rate)

50.00
$ 5,000.00

You should include the $5,000 in Part II, line 4b-7b under
appropriate municipality.
LINE 4A - 7A. Enter the name of the municipality.
LINE 4B - 7B. Enter total purchases subject to the use tax.
LINE 4C - 7C. Enter the tax rate. See www.tax.wv.gov for a complete
list of municipalities and rates.
LINE 4D - 7D. Multiply total purchases by the tax rate and enter total.
LINE 8	 Add lines 4d through 7d and enter total.

PART III. TOTAL AMOUNT DUE
LINE 9	 Enter total State Use Tax due (from line 3).
LINE 10	 Enter total Municipal Use Tax due (from line 8).
LINE 11	 Enter total Use Tax due. Add lines 9 and 10 and enter
total here and on line 12 of Form IT 140.

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Schedule
UT
Form IT-140 W

INSTRUCTIONS

2023

WEST VIRGINIA PURCHASER’S USE TAX SCHEDULE

Purchaser’s Use Tax is a tax on the use of tangible personal property or services in West Virginia where Sales Tax has not been paid. Use Tax applies to
the following: internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out-of-state, TV
shopping networks, and other purchases of taxable items.
For detailed instructions on the Schedule UT, see page 43.

Part I

State Use Tax Calculation

1. Amount of purchases subject to West Virginia Use Tax.................................................................................

1

2. West Virginia Use Tax Rate..........................................................................................................................

2

3. West Virginia State Use Tax (Multiply line 1 by rate on line 2. Enter amount here and on line 9 below).......

3

Part II

$
.06
$

Municipal Use Tax Calculation
City/Town Name*

Purchases Subject to
Municipal Use Tax

Municipal Tax Due
(Purchases multiplied by rate)

Tax Rate

4a

4b

$

4c

4d

$

5a

5b

$

5c

5d

$

6a

6b

$

6c

6d

$

7a

7b

$

7c

7d

$

8 $

8. Total Municipal Use Tax (add lines 4d through 7d and enter here and on line 10)

Part III

Total Amount Due
9

$

10. Total Municipal Use Tax due (from line 8).................................................................................................... 10

$

11. Total Use Tax Due (add lines 9 & 10 and enter total here and on line 12 of Form IT-140)

$

9. Total State Use Tax due (from line 3)............................................................................................................

11

*Visit www.tax.wv.gov for a complete list of West Virginia municipalities that impose a Use Tax.

*P40202312W*
P

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