Bill > SB2028

This bill amends several Illinois tax acts to create a comprehensive tax exemption for equipment and materials used in providing broadband services. Specifically, the bill establishes an exemption from use tax, service use tax, service occupation tax, and retailers' occupation tax for broadband infrastructure equipment placed in service on or after January 1, 2026. The exemption covers a wide range of equipment and materials used in broadband services, including wires, cables, fiber optic cables, antennas, poles, switches, routers, amplifiers, power equipment, storage devices, modems, and other central office equipment. The term "broadband" and "broadband service" will be defined according to the Broadband Advisory Council Act. This exemption is designed to support the expansion and improvement of broadband infrastructure by removing tax barriers to investment in telecommunications equipment. The bill becomes effective immediately upon passage.

Budget and Finance

https://www.ilga.gov/legislation/BillStatus.asp?DocNum=2028&GAID=18&DocTypeID=SB&SessionID=114&GA=104