North Carolina HB 898: Broadband Equipment Sales Tax Exemption.

Bill Text

GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2025
H 1
HOUSE BILL 898

Short Title: Broadband Equipment Sales Tax Exemption. (Public)
Sponsors: Representative Pickett.
For a complete list of sponsors, refer to the North Carolina General Assembly web site.
Referred to: Finance, if favorable, Rules, Calendar, and Operations of the House
April 14, 2025
*H898-v-1*
A BILL TO BE ENTITLED 1
AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN BROADBAND 2
EQUIPMENT INFRASTRUCTURE. 3
The General Assembly of North Carolina enacts: 4
SECTION 1. G.S. 105-164.13 is amended by adding a new subdivision to read: 5
"(5r) Sales to an internet service provider or a contractor employed by an internet 6
service provider of equipment, parts, accessories, and other tangible personal 7
property used in the business of providing internet service access, regardless 8
of where such property is located. The term includes (i) tangible personal 9
property used to transmit, convey, amplify, or route information or data, (ii) 10
related property and equipment, and (iii) sales of electricity to power, and 11
sales to apply, install, maintain, operate, and repair, tangible personal property 12
exempt under this subdivision." 13
SECTION 2. This act becomes effective July 1, 2025, and applies to sales made on 14
or after that date. 15