"Public safety equipment and materials"; exemption

# (1)

concrete or metal barriers;

# (2)

barrels;

# (3)

barricades;

# (4)

temporary pavement markings;

# (5)

materials to construct temporary traffic lanes, roads, and bridges;

# (6)

erosion control and drainage materials;

# (7)

aggregates used to set grades;

# (8)

cones;

# (9)

rumble strips;

# (10)

temporary curbs or speed bumps; and

# (11)

static and electronic signage and signals.
The term does not include hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors.

(b) Transactions involving public safety equipment and materials are exempt from the state gross retail tax if the equipment or material is predominately used by the purchaser to protect the general public and workers during the purchaser's performance of public works construction or maintenance. However, transactions involving hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors are not exempt from the state gross retail tax under this section.
As added by P.L.159-2021, SEC.5.