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

HF 870 provides a refundable sales and use tax exemption for construction materials used in specific projects at Ellsworth Independent School District (District 514). It covers seven defined projects, including replacing boiler systems with HVAC, window replacements, roof repairs, switching to propane, electrical upgrades, tuckpointing, and bus garage renovation. Schools purchasing qualifying materials between January 1, 2025, and September 30, 2025, pay the tax upfront but receive a refund from the state. The exemption applies retroactively to purchases made after December 31, 2024, with refunds funded from the general state budget.