West Virginia doesn’t tax the sale of digital goods; however, it seems they do now tax the sale of online streaming services. And their definition of “streaming services” is a little broad (per TSD-445):
A streaming service provider is generally a supplier of entertainment (music, movies, video games, etc.) or other content delivered electronically, usually by an internet, satellite or cable connection to the user’s computer, television, mobile device, or any other device that can be used to access the content. Streaming services are different than the sales of digital products. A digital product is a specific, identifiable item. For example, a consumer may buy or rent a movie at a specified price for the download and will then have bought or leased the digital product.
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When a consumer purchases streaming services, the consumer has generally bought access to curated entertainment content in the streaming service’s catalog, but has not bought a right to any one specific digital product.• All sales of streaming services in West Virginia are subject to sales and use tax unless there is a specific exception or exemption outlined under West Virginia law.
• There is no sales tax exemption regarding the provision of streaming services in West Virginia. Accordingly, streaming services are subject to the West Virginia Consumer Sales and Service Tax and Use Tax.
So for West Virginia residents, I suppose you might have to pay sales tax if WVTD considers a game subscription a “streaming service.”