The WV/CST-AF2 form is an affidavit used by businesses in West Virginia to claim a refund or credit for Consumers Sales and Service Tax or Use Tax that was paid in error. This form must be completed accurately and submitted along with supporting documentation to ensure a smooth refund process. For assistance in filling out this form, please click the button below.
The WV/CST-AF2 form serves as a crucial tool for businesses seeking to claim a refund or credit for overpaid Consumers Sales and Service Tax or Use Tax in West Virginia. This affidavit is specifically designed for situations where tax has been mistakenly paid to a vendor on purchases that are exempt from these taxes. To initiate the refund process, the business must provide detailed information, including their tax identification number, name, and contact details. The form requires a clear indication of whether the submission is for a refund or a credit. Furthermore, it must be completed by an authorized individual, such as the business owner or a corporate officer, who is knowledgeable about the company's financial records. A comprehensive explanation for the overpayment is necessary, detailing the circumstances that led to the error. Additionally, businesses must include proof that any tax collected from customers has been refunded or credited before receiving their own refund. Notably, the affidavit must be notarized and accompanied by an amended tax return for the relevant period. For those needing assistance, the West Virginia State Tax Department offers resources to guide businesses through this process.
WV/CST-AF2 (Rev. 10/99)
West Virginia
State Tax Department
AFFIDAVIT FOR A BUSINESS FILING A CLAIM OF REFUND FOR
CONSUMERS SALES AND SERVICE TAX OR USE TAX
See r equi r ement s on r ever se si de
If tax was paid to a vendor on a purchase which is specifically exempt from the Consumers Sales and Service or Use Tax, you must use form WV/CST-240 to apply for a refund or credit .
TAX ID NUMBER
NAME
STREET ADDRESS
CITY, STATE, ZIP CODE
TELEPHONE NUMBER
Check appropriate box:
Refund
Credit ❒
STATE OF
.
COUNTY OF
I,
, being duly sworn, depose and say that I am
(Name)
(Position or Title)
of the
, of
(Company)
(City, State and Zip Code)
and that I am fully acquainted with the books and records of said company, and that I am duly authorized to make this affidavit for the above named company. I further depose and say that the reason for the overpayment is (describe in detail):
(Signature)(Date)
Taken, subscribed and sworn before me this _________ day of _______________________________, 19 _____________.
My commission expires on ___________________________________________________________________________.
(NOTARY SEAL)
(Notary Public)
REQUIREMENTS FOR A REFUND OR CREDIT OF
This affidavit is to be used when claiming a refund or credit of Consumers Sales and Service or Use Tax paid in error with your monthly or quarterly Consumers Sales and Service or Use Tax return. If tax was collected from your customer(s), you must provide proof that the tax was refunded or credited to your customer(s) before a refund or credit will be issued to your account.
1.Your tax identification number (as shown on your tax returns).
2.Name of business.
3 -5. Complete mailing address. Give telephone number of contact person.
6.Please indicate refund or credit.
7.This affidavit must be completed by the owner of the business, the corporate officer, bookkeeper, or accountant who is responsible for the filing and paying of the Consumers Sales and Service or Use Tax.
8.You must file a detailed explanation of the reason(s) for the overpayment; i.e.: the tax was paid from our own funds for a customer who later supplied a properly executed exemption certificate; the figures reported on the original return were incorrect due to . . . . .; etc.
9.This affidavit must be signed by the person responsible for filing the tax returns and paying the tax and must be notarized.
10.An amended Consumers Sales and Service or Use Tax return must be filed for the period in which the tax was originally paid.
11.In order for you to receive a refund or credit of tax collected from your customer(s), you must attach a copy of the refund check(s) or credit memo(s) issued to your customer(s).
IF YOU HAVE QUESTIONS OR NEED ASSISTANCE PLEASE CONTACT:
WEST VIRGINIA STATE TAX DEPARTMENT
TAXPAYER SERVICES DIVISION
(304) 558-3333, OR
TOLL-FREE: 1-800-WVA-TAXS (1-800-982-8297)
MAIL TO:
INTERNAL AUDITING DIVISION
P. O. BOX 1826
CHARLESTON, WEST VIRGINIA 25327-1826
INTERNET ADDRESS: http://www.state.wv.us/taxdiv
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