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S.F. No. 955 - Expansion of Telecommunications Equipment Sales Tax Exemption
 
Author: Senator David H. Senjem
 
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
 
Date: February 22, 2017



 

This bill modifies the sales tax exemption for telecommunications equipment to include wire, cables, conduit, fiber, and poles used in the transportation of telecommunications or pay television services. Effective for sales and purchases made after June 30, 2017. 

Section

Provision

1

Strikes language excluding wire, cable, fiber, poles, and conduit from the general capital equipment sales tax exemption.  Under current law, telecommunications equipment, including the items listed above, is not included in the capital equipment exemption.  Under section 2, the specified items would be included in the definition of “telecommunications or pay television machinery and equipment”, so the exclusion is no longer necessary. 
 

2

Includes wire, cable, fiber, poles, and conduit in the definition of telecommunications or pay television services equipment, so that these items would now be exempt from sales tax. 

 

 
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