SCHEDuLE
13
uT
West Virginia Purchaser’s use Tax Schedule
IT-140)
(F
W
orm
PRIMaRY LaST NaME
SOCIaL
SHOWN ON FORM
SECuRITY
IT-140
NuMbER
INSTRUCTIoNS
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 14.
Part i
state use Tax calculation
$
$
1. Food purchases subject to state use tax (January 1, 2013 – June 30, 2013)
x .01
$
$
2. all other purchases subject to state use tax.......................................
x .06
$
3
. Total State use Tax (add lines 1 and 2 and enter on line 9)
Part ii
municipal use Tax calculation
Tax Rate
Municipal Code
Purchases Subject to
Municipal Tax Due
City/Town Name
(
(Purchases multiplied by rate)
enter from table below
enter from table below)
(
)
Municipal use Tax
$
$
4a
4b
4c
4d
4e
$
$
5a
5b
5c
5d
5e
$
$
6d
6a
6b
6c
6e
$
$
7a
7b
7c
7d
7e
$
8. Total Municipal use Tax (add lines 4e through 7e and enter on line 10)
Part iii
Total amount Due
$
9. Total State use Tax due (from line 3)...........................................................................................................
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 24 of Form IT-140)
11
Residents of the following municipalities are subject to the municipal use tax. Enter applicable municipal code in line 4a through 7a and applicable rate
in line 4d through 7d.
municipality
code
rate
municipality
code
rate
Charleston*
20072
.005
Wheeling*
35157
.005
Harrisville*
43197
.01
Williamstown
54232
.01
Huntington
06020
.01
Quinwood*
13040
.01
Rupert
13044
.01
* municipality use Tax for charleston, harrisville, Quinwood, and wheeling is applicable only
to purchases made on or after October 1, 2013. see new for 2013 on page 3 of this booklet for
additional information.
*p40201306W*