Modify how sales tax is collected on seller financed vehicle transactions

HB 2185 changes how sales tax is collected on private vehicle sales where the seller provides financing (not a dealership). Instead of paying the full 6% tax upfront when the car is sold, sellers would pay tax on each monthly payment as they receive it, based on 6% of the payment amount. This applies to all seller-financed vehicle transactions in West Virginia, spreading the tax collection over the entire loan term. The bill directly affects private sellers in these transactions, not buyers or dealers.