The West Virginia State Tax Department has issued an Administrative Notice that out-of-state vendors that deliver more than $100,000 of goods or services into West Virginia or engage in 200 or more separate transactions during calendar year 2018 will be required to collect and remit West Virginia state and municipal sales and use taxes on all sales made on and after January 1, 2019 that are delivered into West Virginia. A small-seller exception is provided for remote sellers that have $100,000 or less in annual gross sales and less than 200 separate sales transactions delivered in West Virginia. A remote seller that qualifies for the small-seller exception is not required to register and collect West Virginia state and municipal sales and use taxes. However, purchasers are liable for use tax on their purchase of taxable items from such sellers.
Additional details on the Administrative Notice for West Virginia.