The WV CST 250 form is an application for a Direct Pay Permit issued by the West Virginia State Tax Department. This permit allows certain businesses to pay sales and use tax directly to the state, bypassing the vendor. If you believe your business qualifies, consider filling out the form by clicking the button below.
The WV/CST-250 form is an essential document for businesses in West Virginia seeking a Direct Pay Permit for consumers sales and use tax. This permit allows eligible businesses to pay sales tax directly to the state, bypassing the vendor at the point of sale. To qualify, applicants must provide their legal business name, address, and contact information, along with a valid Business Registration Certificate number. The form requires the applicant to certify that their business is compliant with state tax obligations and to indicate the specific business activities that warrant the permit. These activities can range from manufacturing and transportation to providing public utility services and operating as a charitable organization. Once the application is submitted, the West Virginia State Tax Department will review it to determine eligibility. If approved, a numbered Direct Pay Permit will be issued, enabling the business to manage its tax payments more efficiently. However, maintaining compliance is crucial, as the permit holder must notify vendors of their Direct Pay Permit number, file timely tax returns, and keep detailed records for state inspection. Failure to adhere to these requirements could result in penalties or the cancellation of the permit. Understanding the nuances of the WV/CST-250 form is vital for businesses looking to streamline their tax processes and ensure compliance with state regulations.
WV/CST-250 REV 5/08
WEST VIRGINIA STATE TAX DEPARTMENT CONSUMERS SALES AND USE TAX APPLICATION FOR DIRECT PAY PERMIT
WESTVIRGINIAACCOUNT
IDENTIFICATIONNUMBER
LEGAL BUSINESS OR
CORPORATENAME
OWNER’SNAME (IF SOLE OWNER)
STREETADDRESS
CITY, STATE, & ZIP CODE
NAMEANDTELEPHONENUMBER
OF CONTACTPERSON
TO BE COMPLETED BY OWNER, PARTNER OR OFFICER OF CORPORATION
I, the undersigned, hereby certify that:
The above business has a valid
Business Registration Certificate #
The above business is not delinquent on the payment of any taxes imposed by Chapter 11 of the West Virginia Code; and This business satisfies one or more of the following conditions (check all applicable boxes):
Engaged in the business of manufacturing
Engaged in the business of producing natural resources
Engaged in the business of communication
Engaged in providing or operating a public utility service
A nationally chartered fraternal or social organization
Engaged in the business of generation, production or selling of electric power
A volunteer fire department organized and incorporated under the laws of West Virginia
Engaged in the business of gas storage
Engaged in the business of transportation
Engaged in the business of transmission
Engaged in the operation of a public utility business
Engaged in the business of research and development
A bona fide charitable organization that makes no charge whatsoever for service rendered
A health care provider purchasing drugs, durable medical goods, mobility enhancing equipment and prosthetic devices that are to be dispensed upon prescription
Give a detailed description of your business activity within West Virginia:
On behalf of the above business, I am hereby applying for a direct pay permit.
Under penalties of perjury, I declare that I have examined this return and to the best of my knowledge and belief it is true, correct and complete.
Signature of applicant
Date
Name of applicant (please print or type)
Title (Owner, Partner, Officer of Corporation)
Telephonenumber
WV/CST-250
REV 5/08
The State Tax Commissioner may, in his discretion, authorize a person that is a user, consumer, distributor or lessee to which sales or leases of tangible personal property are made or services provided, to pay consumers sales and/or use tax directly to the West Virginia State Tax Department thereby waiving the collection of the tax by that person’s vendor. (W.Va. Code § 11-15-9d.)
The issuance of a Direct Pay Permit imposes certain requirements on the holder of such permit. These requirements include:
1.Notification of each vendor from whom tangible personal property is purchased or leased or from whom services are purchased of his Direct Pay Permit Number and that any tax thereon will be paid directly to the Tax Commissioner. If the Direct Pay Permit Number is changed by the Tax Commissioner, all vendors must be renotified.
2.Filing a Direct Pay Consumers Sales or Use Tax Return on or before the 20th day of the month for the proceeding month’s or quarter’s transaction. Direct Pay Consumers Sales and Use Tax Returns not filed by the due date will be subject to interest and penalties and the permit may be cancelled.
3.Maintenance of books, records and invoices (including vendor lists) for inspection by the West Virginia State Tax Depart ment.
4.A Direct Pay Permit may not be used to purchase food, gasoline or special fuel.
INSTRUCTIONS FOR APPLICANT
This application is NOT valid unless all entries are completed.
Upon review of the application, the West Virginia State Tax Department will determine whether you are entitled to receive a Direct Pay Permit. Upon approval of your application, a numbered Direct Pay Permit will be mailed to you. Should your application be rejected, you will be notified in writing.
Direct Pay Consumers Sales and Use Tax Returns will be forwarded to you by the Department for remitting tax. If you do not receive a Direct Pay Consumers Sales and Use Tax Return within sixty (60) days after you receive your Direct Pay Permit, you must notify the West Virginia State Tax Department.
A Direct Pay Permit will continue to be valid until it is surrendered by you or cancelled. You will be notified by the State Tax Department of any change in your Direct Pay Permit number.
Upon surrender or cancellation of the Direct Pay Permit, the holder must promptly notify, in writing, the specified vendors from whom tangible personal property is purchased or leased or by whom services are rendered of such surrender or cancellation.
MAIL TO:
WEST VIRGINIASTATE TAX DEPARTMENT INTERNALAUDITINGDIVISION
PO BOX 425
CHARLESTON, WEST VIRGINIA 25322-0425
FOR ASSISTANCE CALL:
(304)558-3333 OR TOLL-FREE
1-800-982-8297
INTERNET ADDRESS
http://www.state.wv.us/taxdiv
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