Transportation Funds Exemption Act of 2015

Transportation Funds Exemption Act of 2015

This bill prohibits the Department of Transportation from approving a federal-aid highway project in a state for a fiscal year if in the previous fiscal year state or local sales taxes were collected on covered purchases of construction materials made, in whole or in part, with federal funds.

The term "covered purchase" means:

• a purchase of construction materials used and consumed during the construction of a project or incorporated into the constructed, reconstructed, or improved product or facility; but excludes
• a purchase of equipment, heavy equipment, mechanized vehicles, and construction materials not fully consumed during the construction of a project.