As with other sales taxes, visiting residents of non-participating states who purchase tax-free goods (holiday or not) may still have to pay use tax on the goods they take home.
The construction fund will come from vehicle purchase tax, fees and taxes collected by local governments, state bonds, domestic investment and foreign investment.
For resold homes, property purchase tax continues to apply at one per cent on the first $200,000 of value and two per cent on value between $200,000 and $2 million.