A remote seller must collect West Virginia state and municipal sales and use taxes unless it qualifies for the small-seller exception, which applies only where its annual sales of products and services into West Virginia are $100,000 or less AND it has fewer than 200 separate transactions there (as at 1 October 2026). Taxable and non-taxable sales both count. A remote seller making only non-taxable sales need not register.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.