IT-140 Schedule UT: Purchaser s Use Tax Schedule (2024)
West Virginia · WV Tax Division · Used for tax years 2024
West Virginia Schedule UT calculates state and municipal purchaser’s use tax due for 2024 on taxable purchases. It reports purchases subject to use tax and the total tax due, which is carried to Form IT-140.
Who files this form
File Schedule UT with Form IT-140 if you are reporting use tax due.
You owe use tax on taxable tangible personal property or services used, stored, or consumed in West Virginia when you have not previously paid West Virginia sales or use tax on them. This can include taxable internet, mail-order, out-of-state, and TV shopping purchases, as well as magazine subscriptions.
You may also owe use tax if you bought property tax-free for resale or a nontaxable use, then used it in a taxable way, or if you bought property without paying sales tax and later gave it away free to customers.
Municipal use tax also applies when the property or services are used, stored, or consumed in a municipality that imposes sales and use tax and the applicable tax has not previously been paid.
How to file
File Schedule UT with Form IT-140 when reporting use tax due.
- Part I: Enter your 2024 purchases subject to the 6% state use tax on line 1. Multiply by the rate on line 2 and enter the tax on line 3.
- Part II: Enter each municipality's name, purchases subject to municipal use tax, and tax rate on lines 4 through 7. Multiply purchases by the rate for each row, then add the municipal tax amounts on line 8. The form directs you to www.tax.wv.gov for municipalities and rates.
- Part III: Copy line 3 to line 9 and line 8 to line 10. Add lines 9 and 10 on line 11, then enter that total on line 13 of Form IT-140.
The supplied text does not give a mailing address or e-filing instructions.
Common mistakes
- Reporting a purchase when no entry is required: The printed note says that if combined state and municipal taxes paid to another state or municipality equal or exceed the combined West Virginia state and municipal use tax on the same purchase, do not report the purchase or the credit on Schedule UT.
- Forgetting to transfer the total: Enter the total use tax from Schedule UT, line 11, on Form IT-140, line 13.
- Overlooking the municipal tax list: The form reminds you to visit www.tax.wv.gov for the complete list of West Virginia municipalities that impose use tax.
Questions people ask
Can internet purchases be subject to use tax?
Yes. The form lists internet purchases among the taxable purchases that can be subject to use tax when the applicable sales or use tax has not been paid.
What state use tax rate applies to 2024 purchases?
Schedule UT uses a 6% state use tax rate for purchases subject to the tax during the 2024 tax year. Municipal use tax may also apply.
Can I receive credit for sales or use tax paid elsewhere?
Yes. The instructions allow credit for sales or use taxes properly due and paid to another state or municipality on property or services purchased outside West Virginia or your municipality and later used, stored, or consumed inside it. The credit applies against the total West Virginia state and municipal use taxes imposed on the same property or services.
Where do I report the total use tax on my income tax return?
Enter the total from Schedule UT, line 11, on Form IT-140, line 13. File Schedule UT with Form IT-140 if you are reporting use tax due.