Sales Tax Refunds for Building Mitigation Retrofit Improvements

Sales Tax Refunds for Building Mitigation Retrofit Improvements; Exempting materials used for building mitigation retrofit improvements from the sales and use tax; requiring the owner of a qualified building to electronically file certain documents within a certain timeframe with the Department of Revenue to receive a refund of previously paid taxes; prohibiting such an owner from applying for the refund more than one time annually; requiring the department to make a certain determination and issue the refund within certain timeframes, etc.