Relating to authorizing the State Tax Department to promulgate a legislative rule relating to consumers sales and service tax and use tax

This bill authorizes West Virginia's State Tax Department to implement a legislative rule that automatically exempts certain items from sales and use tax. Specifically, it covers drugs, durable medical goods, mobility-enhancing equipment, prosthetic devices, and motor vehicles. The rule, previously filed on March 11, 2024, ensures these items are tax-exempt without requiring additional approval. This directly affects consumers purchasing these medical and mobility-related products or motor vehicles.