"Resident" does not include a person who is attending a college, university or other educational institution in this state, if the person has a domicile in another state and has a valid operator's license and vehicle registration issued by the state of domicile. "Resident" also does not include members of the armed forces that are stationed in West Virginia providing that their vehicles are properly registered in their state of residence or a member of the armed forces stationed in another state or country providing that their vehicles are properly registered in that state or country.
A corporation, association, partnership, company or firm whose principal place of business is located within this state is a resident of this state.
The provisions of this section shall not apply to vehicles registered under proportional registration agreement.
W. Va. Code § 17A-3-1a