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

This bill provides a refundable sales and use tax exemption for construction materials used in specific school projects within Russell Tyler Ruthton Independent School District (District No. 2902). It directly affects the district by exempting materials purchased after December 31, 2019, and before January 1, 2024, for new prekindergarten through 12th-grade school buildings and athletic fields. The exemption requires tax to be collected upfront and then refunded through the commissioner of revenue, following existing procedures for similar projects. The refund process covers purchases made during the specified period, with claims accepted until January 1, 2026.