HB 953 Summary

• Clarifies that a copy of a valid building permit from county or municipal authorities satisfies permit requirements for refund applications for enterprise zone property rehabilitation.

• Expands the building materials exemption to apply to both sales tax and use tax (previously only sales tax) for enterprise zone rehabilitation and redevelopment projects.

• Broadens the definition of "building materials" to include materials that become part of housing projects or mixed-use project developments.

• Revises "housing project" and "mixed-use project" definitions to include conversion of manufacturing, industrial, or other buildings for redevelopment purposes, and includes certain affordable housing construction in designated brownfield areas.

• Allows copies of documents reflecting payment of sales or use tax (not limited to invoices) to satisfy refund application requirements for redevelopment projects.