What if I already paid some state tax on a purchase?

Let's say you purchased a piece of equipment in another state for use in West Virginia and you paid 4% sales or use tax in that state. To find the purchase price subject to West Virginia sales tax, you'd do the following:

1. Purchase price......................................................................$10,000
2. 6.0% West Virginia State use tax ($10,000 x .06)........................600
3. Less 4.0% sales/use tax paid to other state ($10,000 x .04)......(400)
4. Net use tax due to West Virginia..................................................200
5. Measure of tax ($200 / .06 tax rate).....................................3,333.34

You would enter $3,333.34 for the total amount of out-of-state purchases where you didn't pay sales tax.