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2022 SESSION
SB 683 Retail Sales and Use Tax; definitions, media-related exemptions.
Introduced by: David W. Marsden | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
Sales and use tax; media-related exemptions. Makes changes to the sales and use tax exemption for amplification, transmission, and distribution equipment used to provide Internet services. Under the bill, the exemption would apply to network equipment used to provide Internet service, regardless of whether the provider of such service is also a telephone common carrier or whether such network is also used to provide services other than Internet services. This bill is identical to HB 1155.
SUMMARY AS PASSED SENATE:
Sales and use tax; media-related exemptions. Makes changes to the sales and use tax exemption for amplification, transmission, and distribution equipment used to provide Internet services. Under the bill, the exemption would apply to network equipment used to provide Internet service, regardless of whether the provider of such service is also a telephone common carrier or whether such network is also used to provide services other than Internet services. The bill will not become effective unless the anticipated revenue change is incorporated into the appropriation act.
SUMMARY AS INTRODUCED:
Sales and use tax; media-related exemptions. Makes changes to the sales and use tax exemption for amplification, transmission, and distribution equipment used to provide Internet services. Under the bill, the exemption would apply to network equipment used to provide Internet service, regardless of whether the provider of such service is also a telephone common carrier or whether such network is also used to provide services other than Internet services.