(a) For purposes of this section, a vendor shall be deemed to be a resident of this state if such vendor:
(1) Is registered in accordance with §11-12-1 et seq. of this code to transact business within the State of West Virginia;
(a) For purposes of this section, a vendor shall be deemed to be a resident of this state if such vendor:
(1) Is registered in accordance with §11-12-1 et seq. of this code to transact business within the State of West Virginia;