Hi and welcome to Just Answer!
Yes - your sales would be subject of sales tax.
The Consumers Sales and Service Tax Act imposes a duty on vendors to collect a tax from consumers and remit all receipts from this tax to the Department of Tax and Revenue. The seller collects the tax due from the purchaser at the time of sale unless the purchaser presents the seller with a properly executed exemption certificate or a direct pay permit number.
You do need to register -
Here are sales tax forms - http://www.wva.state.wv.us/wvtax/salesAndUseTaxForms.aspx
Here is the publication - http://www.state.wv.us/taxrev/97taxlaws/97tl_consumer.pdf
Let me know if you need any help.
What tax form and/or application form do I need to fill out in order to do a craft show in
Any person who is engaging in any business activity in the State of West Virginia must register with the West Virginia State Tax Department before commencing business activities in this State.
You are not required to register if you engage solely in occasional or casual sales.
To register with the West Virginia State Tax Department, you must complete the Application for Registration Certificate (Form WV/BUS-APP).
You may also register online at http://www.business4wv.com/.
This application can be obtained by writing the West Virginia State Tax Department in care of our Taxpayer Services Division, P.O.
Box 3784, Charleston, West Virginia XXXXX-XXXX or by calling our automated form ordering system at (XXX) XXX-XXXX_ or 1-800-422-2075_.
The form is also available here - http://www.state.wv.us/taxrev/forms/2009/businessRegistration.pdf
Instructions - http://www.state.wv.us/taxrev/forms/2009/businessRegistration.booklet.pdf