Certain projects financed through an act relating to capital investment construction materials sales and use tax exemption provision and appropriation

Summary

The bill exempts sales and use tax on materials bought by contractors for eligible capital projects that receive state or certain local government funding. Refunds are paid from the general fund after June 30, 2026. It targets projects that are defined under specific capital‑project statutes and receive a direct state appropriation or grant enacted in 2026.

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