ME LD1752

Creates a sales and use tax exemption for machinery and equipment purchased by broadband communications service providers, effective January 1, 2026

Covers equipment used to transmit broadband service from providers to customers, including monitoring, testing, and maintenance equipment, as well as ancillary components and infrastructure

Defines "broadband communications service" to include internet access, telecommunications services, and video programming services

Eligible providers must be principally engaged in the business of providing broadband communications service, including affiliated entities

Video programming service includes cable television, direct-to-home satellite, internet streaming, and other mass communication delivery methods