Relating to authorizing the Tax Department to promulgate a legislative rule relating to the Soft Drinks Tax.

HB 4259 authorizes West Virginia's Tax Department to implement a specific administrative rule (110 CSR 19) for the Soft Drinks Tax, which was proposed and filed on July 25, 2025. The rule would establish clear procedures for how the tax is collected and reported by businesses. This bill directly affects soft drink manufacturers and distributors who must comply with these administrative requirements. The legislation does not change the tax rate or the tax base, only formalizing the existing proposed rule for implementation.