Bill
Bill > HF1793
MN HF1793
MN HF1793Sales and use tax provisions modified, exemption for fiber and conduit used in broadband and Internet access services provided, and money appropriated.
summary
Introduced
02/15/2023
02/15/2023
In Committee
02/15/2023
02/15/2023
Crossed Over
Passed
Dead
05/20/2024
05/20/2024
Introduced Session
93rd Legislature 2023-2024
Bill Summary
A bill for an act relating to taxation; sales and use; providing an exemption for fiber and conduit used in broadband and Internet access services; appropriating money; amending Minnesota Statutes 2022, section 297A.68, by adding a subdivision.
AI Summary
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 primary purpose of providing broadband or internet access services. The exemption is retroactively effective for sales and purchases made after July 1, 2017. The bill also establishes a process for broadband or internet service providers to request refunds for taxes paid on eligible purchases made during that period, with an appropriation from the general fund to the commissioner to cover the refunds.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
Introduction and first reading, referred to Taxes (on 02/15/2023)
Taxonomy
Macroeconomics
- ‐ Taxation, Tax Policy, and Tax Reform
Space, Science, Technology, and Communications
- ‐ Internet and Computer Issues
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location | Created |
|---|---|---|
| State Bill Page | https://www.revisor.mn.gov/bills/bill.php?b=House&f=HF1793&ssn=0&y=2023 | 02/15/2023 |
| BillText | https://www.revisor.mn.gov/bills/text.php?number=HF1793&version=0&session=ls93&session_year=2023&session_number=0&format=pdf | 02/15/2023 |
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