Missouri 2024 Regular Session

Missouri Senate Bill SB1354

Introduced
1/24/24  

Caption

Authorizes a sales tax exemption for broadband communication service machinery and equipment

Impact

If enacted, SB1354 will alter the existing tax codes under chapter 144, amending the relevant sections that oversee sales tax regulations. Starting from January 1, 2025, the sale and use of specified broadband communications equipment will be exempt from state sales tax, which could encourage further investment in broadband infrastructure. This legislative change is expected to incentivize broadband providers to expand their services to underserved and rural areas, thereby promoting greater digital inclusivity and economic development across Missouri. With the reduced financial burden, service providers may also be more inclined to innovate and upgrade their technologies.

Summary

Senate Bill 1354 aims to provide a sales and use tax exemption for certain machinery and equipment used in providing broadband communications services. The legislation is designed to bolster the broadband infrastructure within Missouri by significantly reducing the cost burden for broadband service providers in acquiring necessary equipment. This exemption would apply to various materials and devices, including cables, routers, transmitters, and more, which are essential for establishing and maintaining robust broadband communications services in the state. The intention behind this bill reflects a growing emphasis on enhancing telecommunications reliability and access.

Contention

Notable points of contention around SB1354 may arise concerning whether local governments will still maintain authority over the taxation of certain broadband services and how this exemption may impact local revenue streams. Critics may voice concerns that such state-imposed tax exemptions could undermine the financial capabilities of local jurisdictions, limiting their ability to fund essential public services. Furthermore, discussions might also encompass the potential benefits of fostering increased competition among service providers against the backdrop of the exemption, balancing the interests of state economic development and local governance.

Companion Bills

No companion bills found.

Previously Filed As

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB513

Authorizes a sales tax exemption for boat docks

MO SB433

Authorizes a sales tax exemption for feminine hygiene products

MO HB154

Provides a sales tax exemption for sales of certain medical devices

MO SB173

Modifies a sales tax exemption for the sale of certain medical devices

MO SB300

Provides a sales tax exemption for the production of electricity

MO SB131

Modifies provisions relating to taxation

MO SB143

Establishes a tax credit for grocery stores in a food desert

MO SB184

Modifies provisions relating to tax relief for child-related expenses

MO SB15

Modifies the Senior Citizens Property Tax Relief Credit

Similar Bills

LA SB10

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NJ S1982

Establishes office in EDA to assist in provision and expansion of broadband Internet service in State to address inequities in accessing broadband service.

NJ S2213

Establishes office in EDA to assist in provision and expansion of broadband Internet service in State to address inequities in accessing broadband service.

NJ A1398

Establishes office in EDA to assist in provision and expansion of broadband Internet service in State to address inequities in accessing broadband service.

NJ A3280

Establishes office in EDA to assist in provision and expansion of broadband Internet service in State to address inequities in accessing broadband service.

CA AB41

Broadband infrastructure deployment.

CA SB717

Department of Technology: broadband communications: report.

CA AB965

Local government: broadband permit applications.