Exempts construction materials for a new school building in Martin County West Independent School District from sales and use tax.

This bill provides a sales and use tax exemption for construction materials used in building a new prekindergarten through grade 12 school in Martin County West Independent School District. The exemption applies to materials and supplies purchased between September 30, 2025, and January 1, 2027. The tax must be imposed and collected as if the rate applied, then refunded. The refunds are appropriated from the general fund to the commissioner of revenue.

Exempts construction materials for a new school building in Martin County West Independent School District from sales and use tax.

This bill provides a sales and use tax exemption for construction materials used in building a new prekindergarten through grade 12 school in Martin County West Independent School District. The exemption applies to materials and supplies purchased between September 30, 2025, and January 1, 2027. The tax must be imposed and collected as if the rate applied, then refunded. The refunds are appropriated from the general fund to the commissioner of revenue.