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Bill > SB0925
TN SB0925
TN SB0925AN ACT to amend Tennessee Code Annotated, Title 67, Chapter 6, Part 3, relative to taxation of broadband equipment and services.
summary
Introduced
02/05/2025
02/05/2025
In Committee
Crossed Over
04/22/2025
04/22/2025
Passed
04/28/2025
04/28/2025
Dead
Signed/Enacted/Adopted
05/15/2025
05/15/2025
Introduced Session
114th General Assembly
Bill Summary
As enacted, sets the end date at June 30, 2027, for the exemption from sales and use tax for purchases and leases of equipment and infrastructure used to produce broadband communications services or provide internet access. - Amends TCA Title 67, Chapter 6, Part 3.
AI Summary
This bill extends the existing sales and use tax exemption for broadband equipment and infrastructure from June 30, 2025, to June 30, 2027. The legislation amends Tennessee Code Annotated, Section 67-6-391(a), which currently provides a tax break for purchases and leases of equipment and infrastructure used to produce broadband communications services or provide internet access. By removing the previous end date and substituting a new date of June 30, 2027, the bill effectively prolongs the tax exemption for two additional years. This extension is likely intended to continue supporting the expansion and improvement of broadband internet services in Tennessee by reducing the financial burden on telecommunications companies investing in network infrastructure. The bill will take effect immediately upon becoming law, as stated in Section 2 of the document.
Committee Categories
Budget and Finance
Sponsors (12)
Ed Jackson (R)*,
Paul Bailey (R),
Todd Gardenhire (R),
Ferrell Haile (R),
Jack Johnson (R),
Mark Pody (R),
Bill Powers (R),
John Stevens (R),
Page Walley (R),
Bo Watson (R),
Ken Yager (R),
Jeff Yarbro (D),
Last Action
Effective date(s) 05/09/2025 (on 05/15/2025)
bill text
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://wapp.capitol.tn.gov/apps/Billinfo/default.aspx?BillNumber=SB0925&ga=114 |
| BillText | https://publications.tnsosfiles.com/acts/114/pub/pc0449.pdf |
| Amendment 1-0 to SB0925 | https://www.capitol.tn.gov/Bills/114/Amend/SA0445.pdf |
| Fiscal Memo for SA0445 (7417) | https://www.capitol.tn.gov/Bills/114/Fiscal/FM1319.pdf |
| Fiscal Note - SB0925 | https://www.capitol.tn.gov/Bills/114/Fiscal/SB0925.pdf |
| BillText | https://www.capitol.tn.gov/Bills/114/Bill/SB0925.pdf |
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