2026 Regular Session
SB 306
Tax Department rule relating to soft drinks tax
In Committee
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
Senate Bill 306 authorizes the West Virginia Tax Department to create a detailed rule (110 CSR 19) regarding the state’s soft drinks tax. This rule will clarify and implement the existing soft drinks tax legislation. The bill specifically focuses on providing the Tax Department with the legal authority to develop and enforce these regulations. It ensures the tax system operates consistently and transparently.
Key provisions
- Authorizes the Tax Department to promulgate a legislative rule.
- The rule is designated as ‘Soft Drinks Tax, 110 CSR 19.’
- The rule relates to the implementation of the soft drinks tax.
- The authorization is based on §11-10-5 of the West Virginia Code.
Who is affected
- Businesses selling soft drinks
- Consumers purchasing soft drinks
- The West Virginia Tax Department
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