WVC 16 - 9 E- 6
§16-9E-6. Collection of taxes.
Each person accepting a purchase order for a delivery sale
shall collect and remit to the department all cigarette taxes
imposed by this state with respect to such delivery sale, except
that the collection and remission shall not be required to the
extent the person has obtained proof, in the form of the presence
of applicable tax stamps or otherwise, that the taxes already have
been paid to this state.