SALT Report 2017 – The West Virginia State Tax Department has issued its 2012 Purchaser’s Use Tax Return and instructions. Schedule UT should be filed by individuals who owe use tax on their purchases of taxable tangible personal property and services that have been used, stored, or consumed in West Virginia.
Use tax applies to purchases made online, magazine subscriptions, mail-order transactions, out-of-state purchases, and telephone orders when sales tax is not paid or charged at the time of purchase. If you are reporting use tax, you can file Schedule UT along with your 2012 West Virginia Personal Income Tax Return, Form IT-140.
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