IL SB2028

Creates a sales and use tax exemption for equipment and materials used in providing broadband services, effective for property placed in service on or after January 1, 2026

Covered equipment includes wires, fiber optic cables, antennas, poles, switches, routers, amplifiers, transmitters, modems, power equipment, diagnostic equipment, and other telecommunications infrastructure

Applies to property used for producing, broadcasting, distributing, transmitting, storing, switching, or routing broadband services, including monitoring and maintenance equipment

Amends four Illinois tax acts: the Use Tax Act, Service Use Tax Act, Service Occupation Tax Act, and Retailers' Occupation Tax Act

"Broadband" and "broadband service" are defined according to Section 10 of the Broadband Advisory Council Act