Round Lake-Brewster Independent School District sales and use tax exemption for construction materials

This bill provides a sales and use tax exemption for construction materials used in building a specific three-story school in the Round Lake-Brewster Independent School District (District 2907). The exemption applies to materials purchased between January 1, 2024, and September 1, 2026, with taxes collected on these purchases later refunded through the standard process. The state will fund these refunds using general fund appropriations. The exemption is retroactive to purchases made after December 31, 2023.