Relating to sales tax on construction materials

The document header was replaced with a specific committee amendment notation and a new title clarifying the bill's purpose.

A status line indicating the bill was 'Adopted' and 'Rejected' was added at the end of the text.

Standard website navigation menus and boilerplate legislative headers were removed.

Updated the list of available bill versions on the history page to reflect the current 'Engrossed Version' and 'Committee Substitute' status.

Adjusted the formatting of the bill's title line to include a space before 'of' in the section reference.

Removed the creation of a new article titled 'Education Advancement Act' and its associated sections.

Added a specific definition for 'building materials' to include items permanently attached to a structure while excluding tools and equipment.

Replaced the specific school construction exemption with a general rule limiting contractors from asserting tax exemptions for services they perform unless the client directly invoices and pays for them.

Added a new provision effective July 1, 2026, which exempts contractors from the general rule when building or repairing public school facilities.