Sales and use tax; purchases of tangible property and construction materials used for or in the construction and furnishing of certain buildings; provide exemption

Added the names of the five sponsoring representatives to the bill header.

Replaced the original committee report introduction with a standard substitute bill header.

Adjusted page numbering and header formatting to reflect the new substitute version.

Added a new eligibility criterion allowing tax exemptions for tangible property and construction materials used for buildings located at wharf lots or within a specific distance of a state-owned convention facility on a river island.

Inserted a clause stating that this new exemption overrides any contrary provisions in existing Code Section 48-8-63, ensuring the new rules take precedence.

Changed the document header from the original bill version to indicate this is a substitute version offered by the House Committee on Ways & Means.