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AL HB548
Bill
Status
4/9/2025
Primary Sponsor
Matt Woods
Click for details
AI Summary
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Establishes the Alabama Broadband Investment Maximization Act to exempt purchases of broadband equipment and supplies from state sales and use taxes under Code of Alabama 1975 Sections 40-23-2 and 40-23-61.
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Exemption applies only to purchases made pursuant to projects funded or administered by the Alabama Department of Economic and Community Affairs.
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Exemption excludes retail sales of personal consumer electronics including smartphones, computers, tablets, computer-grade modems, and WiFi routers.
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Exemption does not apply to county or municipal sales and use taxes unless approved by local governing body resolution or ordinance.
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Exemption period runs from September 1, 2025, through August 31, 2028, with the act becoming effective June 1, 2025.
Legislative Description
Taxation; establishes Alabama Broadband Investment Maximization Act; exempts ADECA project funded or administered purchases from sales and use tax
Taxation & Revenue
Last Action
Pending House Ways and Means Education
4/9/2025