West Virginia Consumer Use Tax applies when taxable tangible personal property or taxable services are purchased for use, storage, or consumption in West Virginia and the seller did not collect the correct amount of West Virginia sales tax at the time of purchase. The use tax complements the state's sales tax and helps ensure that taxable purchases are taxed equally, regardless of where they are made.
When You May Owe Use Tax
You may owe West Virginia Consumer Use Tax if you:
- Purchase taxable goods or services from an out-of-state retailer that did not collect West Virginia sales tax.
- Purchase items online, by mail order, or by telephone and the seller did not charge the correct amount of West Virginia sales tax.
- Pay sales tax to another state at a rate that is less than the West Virginia use tax due on the purchase.
- Bring taxable property into West Virginia for use, storage, or consumption without paying the appropriate West Virginia sales or use tax.
Reporting Use Tax
Individuals report any Consumer Use Tax due on the West Virginia Personal Income Tax Return (Form IT-140) using the line designated for Consumer Use Tax in the 2025 Form IT-140 instructions.
If you owe Consumer Use Tax, include the amount with your total tax due when filing your return.
How to Determine the Tax
Calculate the Consumer Use Tax based on the purchase price of the taxable property or services for which the appropriate West Virginia sales tax was not paid. If sales tax was paid to another state, you may receive a credit as allowed under West Virginia law for the tax paid to that state.
Maintain purchase receipts and other supporting documentation to substantiate your calculation if requested by the West Virginia Tax Division.
Common Examples
Consumer Use Tax may apply to purchases such as:
- Online purchases where no West Virginia sales tax was collected.
- Furniture, appliances, electronics, or other taxable goods purchased outside West Virginia and brought into the state for use.
- Taxable purchases made while traveling when the appropriate West Virginia sales or use tax has not been paid.
Important Notes
- Consumer Use Tax applies only to taxable purchases.
- If the seller collected the full amount of West Virginia sales tax, no additional Consumer Use Tax is due.
- Taxpayers should keep records of taxable purchases and any sales tax paid to another state.
- The West Virginia Tax Division may request documentation to verify the reported Consumer Use Tax.
Source:
Form IT-140 Instructions (2025)
Disclaimer: Always verify information with the official Federal or State Department of Revenue Forms and Instructions. The retrieved context does not include specific guidance on West Virginia Use Tax, so taxpayers should consult the West Virginia Department of Revenue’s website or contact them directly for accurate and up-to-date information.