MI HB6488

Adds new exemption from use tax for "qualified taxpayers" purchasing telecommunications, video, and internet infrastructure equipment including central office equipment, wireless transmission equipment, towers, and antennae.

Expands existing exemption in section 4q to clarify that no exemption limit applies when claiming exemptions under the new section 4jj.

Qualifies taxpayers for exemption if they provide telecommunications services (under existing sections 3a or 3b) OR furnish video service, internet access service, or VOIP service.

Includes equipment used in "headend" facilities (master receiving/retransmitting stations) operated by providers of video, cable radio, satellite television/radio, or internet access service.

Applies exemption to qualified taxpayers and members of their affiliated groups as defined under the income tax act of 1967.