Bill > HF4422

This bill provides an exemption from sales and use tax for fiber and conduit purchased or leased by broadband or Internet service providers for the provision of broadband or Internet access services. The exemption is retroactive to sales and purchases made after July 1, 2017. The bill also appropriates money from the general fund to the commissioner to pay for refund requests for such exempt purchases made between July 1, 2017, and July 1, 2022, which must be submitted by December 31, 2022.