Tennessee SB 1458: Taxes - 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.

Status: Effective date(s) 07/01/2019 (as of 2019-05-29)

State: Tennessee · Session: 111 · Bill: SB 1458

Subjects: Taxes

Sponsors: Bailey, Tillis

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