Hills-Beaver Creek Independent School District; refundable sales and use tax exemption provided for construction materials used in certain projects.

HF 869 provides a refundable sales and use tax exemption for construction materials used in specific projects at Hills-Beaver Creek Independent School District (District No. 671). It exempts materials purchased between March 1, 2024, and December 31, 2025, for a new elementary school and parking lot, gym repairs, locker rooms, a vehicle garage, and a bus garage. Contractors purchasing these materials pay the tax upfront but receive a full refund through the standard process used for similar school construction projects. The exemption applies only to projects within this specific district and covers materials used in construction, reconstruction, or renovation.