This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form CST-240 for the current year.
This document contains official instructions for Form CST-240 , West Virginia Claim for Refund or Credit of Consumer Sales and Service Tax - a form released and collected by the West Virginia State Tax Department. An up-to-date fillable Form CST-240 is available for download through this link.
Q: What is Form CST-240?
A: Form CST-240 is a form used to claim a refund or credit of Consumer Sales and Service Tax in West Virginia.
Q: Who can use Form CST-240?
A: Any individual or business who has overpaid or been wrongly charged Consumer Sales and Service Tax in West Virginia can use Form CST-240 to request a refund or credit.
Q: What is Consumer Sales and Service Tax?
A: Consumer Sales and Service Tax is a tax imposed on the retail sale of tangible personal property and specified services in West Virginia.
Q: What information is required on Form CST-240?
A: You will need to provide your name, contact information, the reason for the refund or credit, details of the overpayment or wrongful charge, and any supporting documentation.
Q: Are there any deadlines for filing Form CST-240?
A: Yes, you must file Form CST-240 within three years from the date the tax was paid or within three years from the due date of the return, whichever is later.
Q: Can I file Form CST-240 electronically?
A: No, Form CST-240 cannot be filed electronically. It must be filed by mail or in person.
Q: How long does it take to receive a refund or credit?
A: The processing time for refunds or credits can vary, but you can expect to receive a response from the West Virginia State Tax Department within a few weeks of submitting your form.
Q: What if my claim is denied?
A: If your claim is denied, you have the right to appeal the decision. Details on the appeals process will be provided in the denial notice.
Instruction Details:
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.