The Streamlined Sales and Use Tax Agreement (SSUTA) or streamlined sales tax (SST) is an attempt by several states to simplify the management and cost of sales and use tax for remote sellers. Remote sellers can register simultaneously in multiple states through the Sales Tax Registration System (SSTRS). The VAT nexus in all countries was previously limited to physical presence: a state could require a company to register and charge it only if it had a physical presence in the state, for example.B. employee or office, retail trade or warehouse. West Virginia revenue tax can be on shipping, processing, delivery, freight, and postage.