Bills › 91st General Assembly
Relating to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities primarily in the furnishing of telecommunications services on a commercial basis
Topics:TaxesTechnology & privacy
Where it is now
- Done: IntroducedFebruary 5, 2025
- Done: SubcommitteeFebruary 5, 2025
- Stopped: House committeeDied when the General Assembly ended
- Next: Passes the House
- Next: Senate committeeFunnel: by March 20, 2026
- Next: Passes the Senate
- Next: To the Governor
- Next: Signed into law
Died when the session ended The 2026 session adjourned on May 3, 2026, the General Assembly’s last regular session. Bills that didn’t pass both chambers died. What’s a funnel?
What’s in it
AI summary Companies that provide telecommunications services would no longer have to pay sales or use tax on certain types of equipment. This change removes a requirement that the equipment must be used primarily for those services to qualify for the tax break. It covers equipment used for central offices and transmitting signals.1
Read the official explanation
This bill relates to the sales tax exemption for the purchase of central office equipment or transmission equipment used by certain entities in the furnishing of telecommunications services on a commercial basis. The bill expands the sales tax exemption for the purchase of central office equipment or transmission equipment by striking the term “primarily” and making all such purchases used in the furnishing of telecommunications services exempt from sales tax. Code section 423.3(47A) defines the terms “central office equipment” and “transmission equipment”. By operation of Code section 423.6, an item exempt from the imposition of the sales tax is also exempt from the use tax imposed in Code section 423.5.
House subcommittee
Named February 5, 2025. It hasn’t reported yet.
Three legislators hear a bill first and recommend what the committee should do; it’s the best time to weigh in. How to take part
Family tree
Earlier and later bills are matched by wording or an identical title.
Tried before
This idea has been filed in an earlier General Assembly. None became law, though one got through a chamber.
- HF 2635 Relating to the sales tax exemption for the purchase of central office equipment or transm…90th General Assembly · Passed House · same titlePassed a chamber
Similar bills this General Assembly
- HF 960 Relating to the sales tax exemption for the purchase of central office equipment or transm…91st General Assembly · Signed by GovernorNearly identical
Matched by wording or an identical title.