MS SB2829

Extends the sales tax exemption on equipment used in broadband technology deployment by telecommunications enterprises until July 1, 2020 (previously set to expire July 1, 2013).

Extends the ad valorem tax exemption for the same broadband equipment used by telecommunications enterprises until July 1, 2020, with a 10-year exemption period after equipment is placed in service.

Maintains differential tax treatment based on location: Tier One areas receive 50% sales tax exemption, while Tier Two and Tier Three areas receive full sales tax exemption for qualifying equipment.

Defines "equipment used in the deployment of broadband technologies" as equipment capable of transmitting information at least 384 kilobits per second, including fiber optics, routers, servers, and related equipment.

Effective date is July 1, 2013.