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S.F. No. 1186 - Expansion of Telecommunications Equipment Sales Tax Exemption
Author: Senator Lyle Koenen
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 17, 2015


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, 2015. 




Strikes language excluding wire, cable, fiber, poles, and conduit from the law allowing 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.  


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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