Schedule UT: Purchaser’s Use Tax Schedule (2025)
West Virginia · WV Tax Division · Used for tax years 2025
Schedule UT calculates West Virginia state and municipal purchaser’s use tax 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 property or services you used, stored, or consumed in West Virginia if you have not previously paid West Virginia sales or use tax on them. Credit may be available for tax properly paid to another state or municipality.
Examples include:
- Taxable purchases from an out-of-state seller without paying sales tax.
- Purchases made tax-free for resale or a nontaxable use that you later used in a taxable way.
- Property purchased without paying sales tax that you later gave away free to customers.
Municipal use tax also applies when the taxable 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.
What you'll need
The schedule calls for this information:
- Total purchases during tax year 2025 that are subject to West Virginia use tax.
- For municipal use tax, the municipality name, taxable purchase amount, and tax rate.
- Any sales or use tax properly due and paid to another state or municipality that qualifies for a credit.
You will also need Form IT-140, because Schedule UT must be filed with it when reporting use tax due. The text does not identify specific receipts or other supporting documents to attach.
How to file
File Schedule UT with Form IT-140 when reporting use tax due.
- Calculate state use tax. Enter your 2025 purchases subject to the 6% use tax on line 1. Multiply by .06 and enter the result on line 3. Follow the credit instructions if you paid qualifying tax to another state or municipality.
- Calculate municipal use tax. On lines 4 through 7, enter each municipality's name, purchases subject to tax, and tax rate. Multiply the purchases by the rate, then add the municipal tax amounts on line 8. Visit www.tax.wv.gov for the list of municipalities and rates.
- Total the tax. Copy line 3 to line 9 and line 8 to line 10. Add lines 9 and 10 on line 11.
- Transfer the total. Enter the amount from line 11 on line 13 of Form IT-140.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Reporting a purchase when qualifying tax already paid covers the West Virginia tax. The instructions note that no entry is required on Schedule UT for either the purchase or the credit when the combined state and municipal taxes properly due and paid elsewhere equal or exceed the combined West Virginia state and municipal use tax on that same purchase.
Questions people ask
Can internet or mail-order purchases be subject to use tax?
Yes. The schedule lists internet purchases, magazine subscriptions, mail-order purchases, out-of-state purchases, telephone purchases originating out of state, TV shopping networks, and other taxable purchases.
What state use tax rate applies to 2025 purchases?
Part I uses a 6% state use tax rate for purchases subject to the tax during tax year 2025.
Where can I find municipal use tax rates?
The schedule directs you to www.tax.wv.gov for a complete list of municipalities and rates.
Can I get 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 qualifying purchases later stored, used, or consumed in West Virginia or your municipality. The credit applies against the combined West Virginia state and municipal use taxes on the same property or services.
Where does the Schedule UT total go on my income tax return?
Enter the total use tax from Schedule UT, line 11, on Form IT-140, line 13.