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SB 429 - For a period of five years beginning on January 1, 2020, this act allows for a sales and use tax exemption on purchases of building supplies, as defined in the act, for the construction of unattached single-family residences located in Perry County. Such exemption shall only apply to purchase amounts of up to $250,000 for each construction of an unattached single-family residence. A taxpayer shall apply to the Department of Revenue for a sales and use tax exemption letter. Such application shall include all relevant information about the planned construction along with copies of any building permit required to complete such construction. This act is identical to HB 823 (2019). JOSHUA NORBERG
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