Exempts equipment used in broadband communication services from sales tax.
This bill amends the General Laws to exempt sales of machinery, equipment, and replacement parts used in the provision of broadband communications services from sales tax. The exemption applies to equipment such as wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, insulating and protective materials and cases. The exemption takes effect for sales occurring on and after July 1, 2025.
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