Form CST-284 West Virginia Consumer Sales and Use Tax Tangible Personal Property Listing for Non-resident Contractor - West Virginia

What Is Form CST-284?

This is a legal form that was released by the West Virginia State Tax Department - a government authority operating within West Virginia. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is CST-284 form?
A: CST-284 form is the West Virginia Consumer Sales and Use Tax Tangible Personal Property Listing for Non-resident Contractor form.

Q: Who needs to file the CST-284 form?
A: Non-resident contractors working in West Virginia need to file the CST-284 form.

Q: What is the purpose of CST-284 form?
A: The CST-284 form is used to report and pay the consumer sales and use tax on tangible personal property used in West Virginia by non-resident contractors.

Q: What information is required in the CST-284 form?
A: The CST-284 form requires information such as the contractor's name, address, tax account number, and detailed listing of the tangible personal property used in West Virginia.

Q: When is the deadline for filing the CST-284 form?
A: The deadline for filing the CST-284 form is the 20th day of the month following the end of the reporting period.

Q: Are there any penalties for not filing the CST-284 form?
A: Yes, there are penalties for not filing the CST-284 form, including late filing penalties and interest on unpaid taxes.

Q: Is the CST-284 form applicable to residents of West Virginia?
A: No, the CST-284 form is specifically for non-resident contractors working in West Virginia.

Q: What other taxes does a non-resident contractor in West Virginia need to pay?
A: In addition to the consumer sales and use tax, non-resident contractors may also need to pay other taxes such as contractor withholding taxes and business franchise taxes.