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AR HB2164
Bill
Status
5/17/2013
Primary Sponsor
Davy Carter
Click for details
AI Summary
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Creates a sales and use tax exemption for machinery and equipment used directly in provisioning or transmitting wireless broadband communication services by wireless providers.
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Defines "broadband communication service" as transmission of voice, data, video, or other electronic information capable of at least 4 megabits per second (4 Mbps) download and 1 megabit per second (1 Mbps) upload speeds, excluding radio and television broadcast.
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Specifies that exempted machinery and equipment includes antennas, amplifiers, cables, fiber optic cable, modems, routers, servers, network software, and power equipment, among other listed items.
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Defines "provisioning or transmission" to include originating, transporting, aggregating, multiplexing, cross-connecting, routing, coding, decoding, and terminating broadband signals.
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Excludes hotels, motels, and property owners or lessees that provide broadband for resale to guests or tenants from the "wireless provider" definition, making them ineligible for the exemption.
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Effective January 1, 2014.
Legislative Description
To Create An Exemption From The Sales And Use Tax For Equipment And Other Items And Services Used To Provide Wireless Broadband.
Last Action
Died in House Committee at Sine Die adjournment.
5/17/2013