Delaware SB338 amends tax laws for telecom infrastructure, limiting tax increases on providers.
Delaware SB338 amends Title 9 and Title 22 of the Delaware Code to modify the taxation of telecom infrastructure. It specifies that poles, wires, cable, and conduit for telephone communication services are subject to county taxation. The bill ensures that the tax imposed on communication providers for these assets cannot exceed the amount they paid in the fiscal year ending June 30, 2015. This amendment aims to stabilize the tax burden on telecom providers.
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- Core Provisions
- Implementation
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- Legal Framework
- Critical Issues
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