STATE OF WEST VIRGINIA
State Tax Department, Tax Account Administration Div
P.O. Box 2991
Charleston, WV 25330-2991
Name
Address
Account #:
City
State
Zip
WV/TPT-709
WEST VIRGINIA TOBACCO PRODUCTS TAX REPORT
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Taxpayers required to file electronically will no longer receive returns for the tax types subject to the mandatory requirement by mail.
Please visit for additional information.
Period Ending:
Due Date:
FINAL
AMENDED
TOBACCO PRODUCTS REPORT SUMMARY
1.
Total Tax Due on Other Tobacco Products (Section 1 Line 21)
.
2.
Total Tax Due on Cigarettes (Sum of columns in Section 2 Line 49)
.
3.
Total Tax Due on Tobacco Products (Line 1 plus Line 2)
.
4.
Credit Carried Foward from Prior Period(s)
.
5.
Credit Due on OTP (Section 1 Line 22)
.
6.
Balance of Tax Due (Line 3 minus the sum of Line 4 and Line 5) Enter 0 if the sum of Line 4 and Line 5 is greater than Line 3
.
7.
Overpayment (Line 4 plus Line 5 minus Line 3) Enter 0 if Line 3 is greater than the sum of Line 4 and Line 5
.
8.
Credit Amount (For Credit, enter full overpayment amount from Line 7, else enter 0)
.
9.
Refund Amount (For Refund, enter full overpayment amount from Line 7, else enter 0).
.
SECTION 1 - OTHER TOBACCO PRODUCTS TAX CALCULATION
Gross Invoice Price of Sales/Use in West Virginia
10.
.
(You must have copies of invoices, available upon request, etc. to verify this figure)
11.
Total Gross Invoice Price of Returns for Credit
.
12.
Less Statutory Allowance (Line 11 multiplied by Rate)
0.0500
.
13.
Total Credit (Line 11 minus Line 12)
.
14.
Total Gross Invoice Price (Line 10 minus Line 13) Enter 0 if Line 13 is greater than Line 10
.
15.
Total Gross Invoice Price Credit (Line 13 minus Line 10) Enter 0 if Line 10 is greater than Line 13
.
16.
Tax Rate
0.0700
17.
Gross Tax Due (Line 14 multiplied by Line 16)
.
18.
Gross Credit Due (Line 15 multiplied by Line 16)
.
19.
Discount Rate
0.0400
20.
Dealer Discount (The greater of Line 17 or Line 18 multiplied by Line 19)
.
21.
Tax Due on Other Tobacco Products (If Line 17 is greater than 0, enter Line 17 minus Line 20)
.
22.
Credit Due on Other Tobacco Products (If Line 18 is greater than 0, enter Line 18 minus Line 20)
.
MAIL TO: WEST VIRGINIA STATE TAX DEPARTMENT
Tax Account Administration Div
P O Box 2991, Charleston, WV 25330-2991
FOR ASSISTANCE CALL (304) 558-3333 TOLL FREE (800) 982-8297
For more information visit our web site at: www wvtax gov
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File online at https://mytaxes wvtax gov