Sales and use tax exemption provided for construction materials used in a courthouse facility.

Summary

The bill adds a new exemption for materials, supplies, and equipment used to build, remodel, expand, or improve county courthouse facilities. The tax is still collected at the normal rate and then refunded, and the rule takes effect for purchases after June 30 2026. It also updates the list of items that receive this refund treatment.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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