SCS/SB 331 - Under this act, if a tax-exempt entity issues project exemption certificates for the purchase of tangible personal property and materials which are incorporated into or consumed in the construction of its project and the entity is subsequently found not to have authority to issue such certificates, or if the property and materials purchased are not related to the entity's exempt functions and activities, the issuing entity shall be liable for the tax owed on such personal property and materials.

RUSS HEMBREE