Worthington Independent School District sales and use tax exemption for construction materials authorization

SF 159 creates a sales and use tax exemption for construction materials used in specific school projects within the Worthington Independent School District (District 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 school expansions. The bill requires vendors to collect the tax upfront but mandates refunds through the state’s existing process, funded by general state funds. This exemption applies retroactively to purchases made after May 2020.