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TN SB1458
Bill
AI Summary
Legislative Description
As enacted, specifies, for purposes of sales and use taxes, that "tangible personal property" does not include fiber-optic cable after it has become attached to a utility pole, building, or other structure or installed underground; deems such fiber-optic cable to be realty upon installation; deletes the excise tax credit for qualified broadband internet access equipment. - Amends TCA Title 4; Title 65 and Title 67.
Taxes
Last Action
Comp. became Pub. Ch. 501
5/29/2019
Committee Referrals
Calendar4/30/2019
Finance, Ways and Means4/2/2019
Revenue Subcommittee3/19/2019
Finance, Ways and Means2/11/2019
Full Bill Text
No bill text available