Bill

Bill > S1821


MA S1821

MA S1821
Relative to taxation of equipment used to provide broadband communication services


summary

Introduced
02/16/2023
In Committee
02/16/2023
Crossed Over
Passed
Dead
12/31/2024

Introduced Session

193rd General Court

Bill Summary

For legislation relative to taxation of equipment used to provide broadband communication services. Revenue.

AI Summary

This bill exempts from sales tax the sale of machinery, equipment, and replacement parts used by communications service providers to provide broadband communications services, including telecommunications, video programming, and internet access services. The bill defines the key terms, such as "broadband communications services" and "telecommunications service," and specifies that the exemption applies to a wide range of equipment and infrastructure used to deliver these services. The bill will take effect for sales occurring on and after July 1, 2023.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Accompanied a study order, see H4736 (on 09/09/2024)

bill text


bill summary

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bill summary

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bill summary

Document Type Source Location
State Bill Page https://malegislature.gov/Bills/193/S1821
BillText https://malegislature.gov/Bills/193/S1821.pdf
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