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Sales And Use Tax Exemption Municipal Public School Construction

Concerning an expansion of the existing sales and use tax exemption for construction and building materials used for the building of public works to require that home rule cities exempt such tax on sales of such materials when used for public school construction, and, in connection therewith, making an appropriation.
2022 Regular Session
Fiscal Policy & Taxes
Bill Summary

Under current law, all sales of construction and building materials to contractors and subcontractors for use in the building, erection, alteration, or repair of structures, highways, roads, streets, and other public works are exempt from the sales and use tax levied by the state and certain local governments. Home rule cities continue to levy the tax on sales of construction and building materials within their jurisdiction. The act extends the exemption to the sales and use tax levied by home rule cities on such materials for use in connection with the building, erection, alteration, or repair of a public school.

For the 2022-23 state fiscal year, the act appropriates $3,375 from the general fund to the department of revenue for use by the taxation business group. The department may use this appropriation for operating expenses related to taxation services.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

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The effective date for bills enacted without a safety clause is August 7, 2024, if the General Assembly adjourns sine die on May 8, 2024, unless otherwise specified. Details