<a href="https://en.wikipedia.org/wiki/West_Virginia" id="mwjg" rel="mw:WikiLink" title="West Virginia">West Virginia</a> becomes the first state to legislate a broad <a href="https://en.wikipedia.org/wiki/Sales_tax" id="mwjw" rel="mw:WikiLink" title="Sales tax">sales tax</a>, but does not implement it until a number of years later due to enforcement issues.