West Virginia has issued a Technical Assistance Advisory that modifies previously issued TAA 99-002 and TAA 2005-02 issued to a taxpayer with respect to the sales and use tax collection obligations for a retailer owned by a certain parent corporation and the third-party merchants for which another subsidiary of the parent engages in business in West Virginia in connection with the retailer and merchants. The advisory states that effective October 1, 2013, the retailer and the merchants are required to collect West Virginia use tax on sales of the merchants’ and retailer’s goods to West Virginia customers. Previously, the retailer and the merchants were not required to collect sales or use tax as long as they lacked physical presence in-state, did not make sales to West Virginia customers, or did not otherwise engage in activities creating nexus with West Virginia.(Technical Assistance Advisory 2013-002, West Virginia State Tax Department, August 30, 2013)