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IA SF636
Bill
Status
4/22/2025
Primary Sponsor
Ways & Means
Click for details
AI Summary
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Expands the existing sales tax exemption for central office equipment and transmission equipment purchased by telecommunications providers by removing the word "primarily" from the qualification requirement
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Allows all purchases of such equipment used in furnishing telecommunications services on a commercial basis to qualify for the exemption, rather than only equipment "primarily" used for that purpose
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Applies to equipment purchased by local exchange carriers, competitive local exchange service providers, franchised cable television operators, mutual companies, municipal utilities, cooperatives, long distance companies, and commercial mobile radio services
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Exemption also extends to use tax by operation of existing Iowa Code section 423.6
Legislative Description
A bill for an act relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis.(Formerly SSB 1209.)
Last Action
Subcommittee: Bousselot, Bisignano, and Dawson. S.J. 89.
1/14/2026