Massachusetts S1996 amends the tax code to exempt sales of equipment used for broadband communication services.
Massachusetts S1996 modifies the state's tax laws to exempt sales of machinery, equipment, and replacement parts used by communications service providers to deliver broadband communications services. This includes items like wires, cables, fiber, conduits, antennas, poles, switches, routers, amplifiers, rectifiers, repeaters, receivers, multiplexers, duplexers, transmitters, circuit cards, and technology. The term "broadband communications services" encompasses telecommunications service, video programming service, internet access service, or any combination of these.
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- Impact
- Legal Framework
- Critical Issues
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