From 1 July 2019 a marketplace facilitator that is the merchant of record for third-party sales collects West Virginia sales and use taxes, including municipal taxes by delivery address, on sales it facilitates to West Virginia consumers, unless it facilitates only non-taxable sales such as sales for resale; a facilitator already registered as a remote seller does not register again.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.