AL HB451

Establishes the Alabama Broadband Investment Maximization Act to exempt broadband equipment and supplies from Alabama state sales and use taxes under Sections 40-23-2 and 40-23-61.

Exempts equipment, machinery, software, and infrastructure used to produce broadband communications services or provide Internet access, including wires, cables, fiber, antennas, switches, routers, modems, and related equipment.

Excludes personal consumer electronics from the exemption, including smartphones, computers, tablets, and consumer-grade modems and WiFi routers.

Exemption is available from September 1, 2025, through August 31, 2028, and does not apply to county or municipal sales taxes unless approved by local resolution or ordinance.

Act becomes effective June 1, 2025.