SB 331 - This act adds the construction, repair or remodeling of facilities for the United States Government to the list of projects for which construction materials may be purchased tax exempt.

Also, if an entity issues 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 the issuing entity shall be liable for the tax owed on such personal property and materials.

TOM MORTON