Instructions for Form WV/CST-AF2 "West Virginia Claim for Refund or Credit of Sales or Use Tax Paid to the State Tax Department" - West Virginia

This document contains official instructions for Form WV/CST-AF2, West Virginia Claim for Refund or Credit of Sales or Use Tax Paid to the State Tax Department - a form released and collected by the West Virginia State Tax Department.

Instruction Details:

  • This 2-page document is available for download in PDF;
  • Actual and applicable for the current year;
  • Complete, printable, and free.

Download your copy of the instructions by clicking the link below or browse hundreds of other forms in our library of forms released by the West Virginia State Tax Department.

ADVERTISEMENT
ADVERTISEMENT

Download Instructions for Form WV/CST-AF2 "West Virginia Claim for Refund or Credit of Sales or Use Tax Paid to the State Tax Department" - West Virginia

362 times
Rate (4.8 / 5) 22 votes
CST-AF2
West Virginia Claim for Refund or Credit of Sales or Use Tax Paid
to the State Tax Department Instructions
General Information
preparer information:
Enter all preparer information for each field. This includes
the West Virginia Claim for refund or Credit of sales or
name, phone, and mailing address. this information will
Use tax paid to the state tax Department (Cst-aF2) is
be used for correspondence regarding the claim. power of
used to claim a refund or credit of sales & use tax overpaid
attorney is required for 3rd party representatives.
to the state tax Department for periods ending prior to July
1, 2016. For periods after July 1, 2016, the refund request
taxable periods included in the Claim:
is to be filed on the sales & use tax return. This form may
enter the beginning and ending dates of the tax periods
also be used when a duplicate tax payment has been made
corresponding to the claim. One Cst-aF2 may be used for
in error during the same tax period.
multiple tax periods; however, a separate schedule s or U
must be attached for each separate filing period included in
A person who has paid the tax and qualifies for an
the consolidated claim.
exemption, refund, or credit may file a claim for refund or
credit within three years of the due date of the tax return or
Line a: Duplicate tax paymen
t
within two years of the date the tax was paid.
enter the total amount of the duplicate payment made to
the state tax Department being requested for refund.
note: the tax Department will reject claims for refund or
credit if the required information is not provided and/or the
Line B: Overpayment of sales tax
information is not in the specified format.
enter the total amount of sales tax overpaid to the state
tax Department. this includes overpayments as a result
Required Information
of decreasing liability on an amended return or when sales
tax deductions are greater than the gross sales reported on
1. Form Cst-aF2: Current version must be submitted,
a return. (schedule s must be included).
signed and dated.
2. schedule s: Use when requesting a refund or credit of
Line C: Overpayment of Use tax
sales tax if previous liability is reduced by amending a
enter the total amount of use tax overpaid to the state
return, or sales tax deductions exceed total sales on a
tax Department. this includes overpayments as a result
return for periods ending prior July 1, 2016.
of decreasing liability on an amended return. (schedule U
must be included).
3. schedule U: Use when requesting a refund or credit of
use tax. if previous liability is reduced by amending a
Line D: refund amount
return for periods ending before July 1, 2016.
specify the amount to be refunded from the total claim.
4. Cst-200 schedule
import spreadsheet: Claims
Failure to specify a refund amount will result in issuance of
that include a schedule with over 25 lines must be
a credit to be used on a future sales tax liability.
completed using an electronic spreadsheet that is sent
on electronic portable media.
Line e: Credit amount
specify the amount to be issued as credit from the total
5. Copies of all invoices and/or credit memos for the entire
claim. this will be used towards a future sales tax liability.
claim.
6. Power of Attorney (if applicable): Must be filled out
Credit transfers to a tax account or period:
correctly, signed and dated.
specify the tax account and period for which credit
requested on Line e should be applied.
Instructions for Completing the Form CST-AF2
Basis for Claiming refund or Credit:
taxpayer information:
enter all taxpayer information for
provide a detailed explanation for submitting the claim for
each field. This includes Sales & Use Tax Account Number,
refund or credit. include any applicable WV state Code,
Fein/ssn, name, phone, and mailing address. the
Rules, or Regulations. Be as specific as possible.
information will be used for correspondence regarding the
claim and issuance of any refund check.
West Virginia state tax Department
page 1 of 2
Cst-aF2 instructions – reV. 05-16
CST-AF2
West Virginia Claim for Refund or Credit of Sales or Use Tax Paid
to the State Tax Department Instructions
General Information
preparer information:
Enter all preparer information for each field. This includes
the West Virginia Claim for refund or Credit of sales or
name, phone, and mailing address. this information will
Use tax paid to the state tax Department (Cst-aF2) is
be used for correspondence regarding the claim. power of
used to claim a refund or credit of sales & use tax overpaid
attorney is required for 3rd party representatives.
to the state tax Department for periods ending prior to July
1, 2016. For periods after July 1, 2016, the refund request
taxable periods included in the Claim:
is to be filed on the sales & use tax return. This form may
enter the beginning and ending dates of the tax periods
also be used when a duplicate tax payment has been made
corresponding to the claim. One Cst-aF2 may be used for
in error during the same tax period.
multiple tax periods; however, a separate schedule s or U
must be attached for each separate filing period included in
A person who has paid the tax and qualifies for an
the consolidated claim.
exemption, refund, or credit may file a claim for refund or
credit within three years of the due date of the tax return or
Line a: Duplicate tax paymen
t
within two years of the date the tax was paid.
enter the total amount of the duplicate payment made to
the state tax Department being requested for refund.
note: the tax Department will reject claims for refund or
credit if the required information is not provided and/or the
Line B: Overpayment of sales tax
information is not in the specified format.
enter the total amount of sales tax overpaid to the state
tax Department. this includes overpayments as a result
Required Information
of decreasing liability on an amended return or when sales
tax deductions are greater than the gross sales reported on
1. Form Cst-aF2: Current version must be submitted,
a return. (schedule s must be included).
signed and dated.
2. schedule s: Use when requesting a refund or credit of
Line C: Overpayment of Use tax
sales tax if previous liability is reduced by amending a
enter the total amount of use tax overpaid to the state
return, or sales tax deductions exceed total sales on a
tax Department. this includes overpayments as a result
return for periods ending prior July 1, 2016.
of decreasing liability on an amended return. (schedule U
must be included).
3. schedule U: Use when requesting a refund or credit of
use tax. if previous liability is reduced by amending a
Line D: refund amount
return for periods ending before July 1, 2016.
specify the amount to be refunded from the total claim.
4. Cst-200 schedule
import spreadsheet: Claims
Failure to specify a refund amount will result in issuance of
that include a schedule with over 25 lines must be
a credit to be used on a future sales tax liability.
completed using an electronic spreadsheet that is sent
on electronic portable media.
Line e: Credit amount
specify the amount to be issued as credit from the total
5. Copies of all invoices and/or credit memos for the entire
claim. this will be used towards a future sales tax liability.
claim.
6. Power of Attorney (if applicable): Must be filled out
Credit transfers to a tax account or period:
correctly, signed and dated.
specify the tax account and period for which credit
requested on Line e should be applied.
Instructions for Completing the Form CST-AF2
Basis for Claiming refund or Credit:
taxpayer information:
enter all taxpayer information for
provide a detailed explanation for submitting the claim for
each field. This includes Sales & Use Tax Account Number,
refund or credit. include any applicable WV state Code,
Fein/ssn, name, phone, and mailing address. the
Rules, or Regulations. Be as specific as possible.
information will be used for correspondence regarding the
claim and issuance of any refund check.
West Virginia state tax Department
page 1 of 2
Cst-aF2 instructions – reV. 05-16
supporting attachments:
U or a Cst-200 schedule import spreadsheet.
indicate the applicable, required attachments included with
Claims over 25 items purchased require a Cst-200
the claim by marking the appropriate box.
schedule import spreadsheet and must be submitted to the
state tax Department electronically, on CD-rOm or other
sign and date the claim for refund or credit.
portable electronic media. the tax Department cannot
Completing Schedule S
accept compressed/zipped files.
Claims including 25 lines or less may use either schedule s
When completing schedule U, enter all information for each
or a Cst-200 schedule import spreadsheet.
column. if WV state tax, municipality tax, or municipality
name does not apply, those columns may be left blank. all
Claims over 25 lines require a Cst-200 schedule import
additional columns are required.
spreadsheet and must be submitted to the state tax
Department electronically, on CD-rOm or other portable
When amending use tax liability that results in a refund or
electronic media. the tax Department cannot accept
credit of use tax, schedule U must list all items purchased
compressed/zipped files.
for which use tax was accrued on the original return. this
must match the total dollar amount of purchases reported
When completing the schedule s, enter all information
on the original return. indicate the items being exempted
for each column. if WV state tax, municipality tax, or
on the amended return by entering “Yes” in column J. the
municipality name does not apply, those columns may be
items indicated with “Yes “must total the reduced amount
left blank. all additional columns are required.
of use tax liability and the amount requested for refund or
credit.
When amending sales tax liability that results in a refund
or credit of sales tax, schedule s must list all sales being
Column D, provide a brief description for each individual
omitted from the original return. List the original invoice
item that was purchased.
number and any corresponding credit memo/refund invoice
number.
provide copies of all original invoices, credit
Column e, provide a brief explanation of how each individual
memos, and refund invoices applicable to the amended
item was specifically used in an exempt manner. Do not
return and request for refund or credit.
state statutory code.
When sales tax deductions are greater than gross sales on
provide copies of all original invoices detailing the purchase
the return, schedule s must list all sales being deducted
of all exempt items. invoices/receipts may be submitted
on the sales and use tax return. List the original invoice
via paper or electronically, on CD-rOm or other portable
number and any corresponding credit memo/refund invoice
electronic media. the tax Department cannot accept
number. provide copies of all original invoices and credit
compressed/zipped files.
memos applicable to the amended return and request for
mail the Claim for refund or Credit and all required
refund or credit.
information to:
Completing Schedule U
West Virginia state tax Department
pO Box 1826
schedule U requires a list of each individual item purchased.
Charleston, WV 25327-1826
if items were purchased on the same invoice, each item
For assistance or additional information visit
must be listed individually per line.
www.tax.wvgov or call 1(800) 982-8297.
Claims including 25 items or less, may use either schedule
West Virginia state tax Department
page 2 of 2
Cst-aF2 instructions – reV. 05-16
Page of 2