Amends TCA Title 67, Chapter 6, Part 3.
Tennessee HB1181 amends existing sales and use tax exemptions related to equipment and infrastructure used for broadband communications services and internet access by removing the repeal date of June 30, 2025. This change affects businesses and municipalities involved in providing broadband services, ensuring continued tax exemptions for relevant purchases and leases. Additionally, the bill mandates that the commissioner of revenue reimburse local governments for any revenue losses incurred due to this exemption.
Tennessee HB1181 amends existing sales and use tax exemptions related to equipment and infrastructure used for broadband communications services and internet access by removing the repeal date of June 30, 2025. This change affects businesses and municipalities involved in providing broadband services, ensuring continued tax exemptions for relevant purchases and leases. Additionally, the bill mandates that the commissioner of revenue reimburse local governments for any revenue losses incurred due to this exemption.
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