03/25/2025

House Bill 147

Lead Sponsors: Representative Brian Lorenz

Status: Introduced (March 3, 2025)

Description: The bill exempts from the sales and use tax building and construction material and services sold to construction contractors for a project located in an area that has established a port authority under two conditions:

1. The total value of the contract is at least $25 million
2. The entity that is the main party to the contract is under a separate agreement to finance, help finance, or otherwise support public infrastructure improvements in the area.

CCAO Position: CCAO opposes sales tax exemptions.