Worthington Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

HF 891 provides a refundable sales and use tax exemption for construction materials used in specific projects at the Worthington Independent School District (District No. 518). It directly affects the district by allowing refunds for taxes paid on materials purchased between May 2020 and January 2028 for projects like a new intermediate school building, community education center, sports facilities, and renovations. The exemption works by requiring sellers to collect the tax upfront, then refunding it to the school district through the commissioner of revenue, following processes similar to existing tax refund programs. The bill is effective retroactively from May 2020 through January 2028, with refund claims for purchases made before October 2021 due by January 2025.