The company that I work for is in WV. They used to use a warehouse there but when they did an audit and found out how much they were getting screwed, they emptied the warehouse, cancelled the contract and moved on.
West Virginia tried to do the same thing. They tried to tax money in the accumulation phase of an annuity without changing statute to say what they said it said. You know how those bureaucrats can mangle the meaning of words. All the “little men” who tried to get this scam through were taken to the woodshed in no uncertain terms. I don’t know why any taxing entity would get away with this type of scam.