SB0925Enacted

Amends TCA Title 67, Chapter 6, Part 3.

Tennessee SB0925 amends the sales and use tax provisions related to equipment and infrastructure used for broadband communications and internet access by removing the repeal date of June 30, 2025. This bill affects businesses and local governments by continuing the tax exemption for specific purchases and leases related to broadband services. Key provisions include the ongoing exemption from sales tax for equipment used to produce broadband services and the requirement for the commissioner of revenue to reimburse local entities for any revenue loss due to this exemption.

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Overview

Tennessee SB0925 amends the sales and use tax provisions related to equipment and infrastructure used for broadband communications and internet access by removing the repeal date of June 30, 2025. This bill affects businesses and local governments by continuing the tax exemption for specific purchases and leases related to broadband services. Key provisions include the ongoing exemption from sales tax for equipment used to produce broadband services and the requirement for the commissioner of revenue to reimburse local entities for any revenue loss due to this exemption.

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Sponsor

Jackson, Ed

Details
Session

114th General Assembly

Introduced

February 5, 2025

Last Action

May 15, 2025

Pub. Ch. 449

Subjects
Taxes, SalesUtilities, Utility DistrictsStatutes and CodificationInternet and e-Commerce

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