Exempts sales of broadband equipment from sales tax in North Carolina.

The bill amends North Carolina's sales tax law to exempt sales of equipment, parts, accessories, and other tangible personal property used in providing internet service access. This applies to sales to internet service providers or their contractors, regardless of where the property is used. The exemption takes effect from July 1, 2025, for sales made on or after that date.

Exempts sales of broadband equipment from sales tax in North Carolina.

The bill amends North Carolina's sales tax law to exempt sales of equipment, parts, accessories, and other tangible personal property used in providing internet service access. This applies to sales to internet service providers or their contractors, regardless of where the property is used. The exemption takes effect from July 1, 2025, for sales made on or after that date.