Exempts sales and use tax for construction materials for specific projects in Independent School District No. 561, Goodridge.

The bill provides a sales and use tax exemption for construction materials used in specific projects in Independent School District No. 561, Goodridge. These projects include renovations to the prekindergarten through grade 12 school building and the construction of a new gymnasium, commons, classrooms, locker rooms, restrooms, a weight room, a career and technical education classroom, and a secure front entrance. The exemption applies retroactively to purchases made between December 31, 2024, and January 1, 2027. Refunds for eligible purchases must not be issued until after June 30, 2025.

Exempts sales and use tax for construction materials for specific projects in Independent School District No. 561, Goodridge.

The bill provides a sales and use tax exemption for construction materials used in specific projects in Independent School District No. 561, Goodridge. These projects include renovations to the prekindergarten through grade 12 school building and the construction of a new gymnasium, commons, classrooms, locker rooms, restrooms, a weight room, a career and technical education classroom, and a secure front entrance. The exemption applies retroactively to purchases made between December 31, 2024, and January 1, 2027. Refunds for eligible purchases must not be issued until after June 30, 2025.