Tax Department rule relating to consumers sales and service tax and use tax

This bill authorizes West Virginia's State Tax Department to implement a specific rule regarding tax exemptions. It confirms the department's authority to administer existing exemptions for certain items: drugs, durable medical goods, mobility-enhancing equipment, prosthetic devices, and motor vehicles. The rule was previously filed in the State Register on March 11, 2024 (110 CSR 15C). This is a procedural bill that does not change tax rates or create new exemptions - it simply allows the department to enforce these specific exemptions as outlined.