LD1752

Exempts machinery and equipment used for broadband communications from sales and use tax.

This bill exempts from the sales and use tax the sale to a broadband communications service provider of machinery and equipment used to provide broadband communications service. The exemption applies to equipment and materials used by a broadband communications service provider to transmit broadband, including monitoring, testing, and maintenance tools. The exemption takes effect starting January 1, 2026.