GS 105-164.13 provides exemptions and exclusions to retail and sales use tax as part of the North Carolina Sales and Use Tax Act. Adds a new subdivision (5r) to GS 105-164.13, exempting from retail and sales use tax any equipment, parts, accessories, and other tangible personal property used in the business of providing internet service access sold to an internet service provider (ISP) or the contractor of an ISP. Provides examples of what is included within the scope of the bill, such as sales of electricity to power the tangible personal property exempt under the bill. Effective July 1, 2025 and applies to sales made on or after that date.
BROADBAND EQUIPMENT SALES TAX EXEMPTION.
Printer-friendly: Click to view
View NCGA Bill Details(link is external) | 2025-2026 Session |
AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN BROADBAND EQUIPMENT INFRASTRUCTURE.Intro. by Pickett.
Status: Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House (House action) (Apr 14 2025)
Bill History:
-
Thu, 10 Apr 2025 House: Filed(link is external)
-
Mon, 14 Apr 2025 House: Passed 1st Reading(link is external)
H 898
Bill Summaries:
-
Bill H 898 (2025-2026)Summary date: Apr 10 2025 - View Summary
View: All Summaries for Bill