Tax Department rule relating to soft drinks tax

SB 306 authorizes West Virginia's Tax Department to enforce an existing rule governing the soft drinks tax, specifically referencing the rule filed on July 25, 2025 (Soft Drinks Tax, 110 CSR 19). This procedural bill does not change tax rates or policies but formally permits the department to implement the previously authorized rule. It directly affects the Tax Department, which will administer the rule, and businesses selling soft drinks subject to the tax. The bill simply confirms the department’s authority to enforce the existing soft drinks tax regulation.