Senate 306

West Virginia Legislature

2026 REGULAR SESSION

Introduced

Senate Bill 306

BY Senator Rucker

[Introduced January 15, 2026; referred

to the Committee on Finance]

A BILL to amend and reenact §64-7-1 of the Code of West Virginia, 1931, as amended, relating to authorizing the Tax Department to promulgate a legislative rule relating to the soft drinks tax.

Be it enacted by the Legislature of West Virginia:

ARTICLE 7. Authorization for Department of revenue to promulgate legislative rules.

§64-7-1. Tax Department.

The legislative rule filed in the State Register on July 25, 2025, authorized under the authority of §11-10-5 of this code, relating to the Tax Department (Soft Drinks Tax, 110 CSR 19), is authorized.

NOTE: The purpose of this bill is to authorize the Tax Department to promulgate a legislative rule relating to Soft Drinks Tax.

This section is new; therefore, strike-throughs and underscoring have been omitted.