Expands sales tax exemption for central office and transmission equipment used by telecommunications service providers.

This bill modifies the sales tax exemption for central office and transmission equipment used by specific entities in the telecommunications industry. It removes the requirement that these entities primarily use the equipment in their services, making all such purchases exempt from sales tax. The affected entities include local exchange carriers, competitive local exchange service providers, franchised cable television operators, mutual companies, municipal utilities, cooperatives, companies not subject to rate regulation, and long-distance companies.

Expands sales tax exemption for central office and transmission equipment used by telecommunications service providers.

This bill modifies the sales tax exemption for central office and transmission equipment used by specific entities in the telecommunications industry. It removes the requirement that these entities primarily use the equipment in their services, making all such purchases exempt from sales tax. The affected entities include local exchange carriers, competitive local exchange service providers, franchised cable television operators, mutual companies, municipal utilities, cooperatives, companies not subject to rate regulation, and long-distance companies.