Bill > SF3480

This bill provides an exemption from sales and use tax for fiber and conduit purchased or leased by broadband or Internet service providers for use in the provision of broadband or Internet access services. The exemption applies retroactively to sales and purchases made after July 1, 2017. The bill also establishes a process for broadband or Internet service providers to apply for refunds of taxes paid on eligible purchases made during this period, with an appropriation from the general fund to cover the refunds.