| 13 | 13 | | A BILL TO BE ENTITLED 1 |
|---|
| 14 | 14 | | AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN BROADBAND 2 |
|---|
| 15 | 15 | | EQUIPMENT INFRASTRUCTURE. 3 |
|---|
| 16 | 16 | | The General Assembly of North Carolina enacts: 4 |
|---|
| 17 | 17 | | SECTION 1. G.S. 105-164.13 is amended by adding a new subdivision to read: 5 |
|---|
| 18 | 18 | | "(5r) Sales to an internet service provider or a contractor employed by an internet 6 |
|---|
| 19 | 19 | | service provider of equipment, parts, accessories, and other tangible personal 7 |
|---|
| 20 | 20 | | property used in the business of providing internet service access, regardless 8 |
|---|
| 21 | 21 | | of where such property is located. The term includes (i) tangible personal 9 |
|---|
| 22 | 22 | | property used to transmit, convey, amplify, or route information or data, (ii) 10 |
|---|
| 23 | 23 | | related property and equipment, and (iii) sales of electricity to power, and 11 |
|---|
| 24 | 24 | | sales to apply, install, maintain, operate, and repair, tangible personal property 12 |
|---|
| 25 | 25 | | exempt under this subdivision." 13 |
|---|
| 26 | 26 | | SECTION 2. This act becomes effective July 1, 2025, and applies to sales made on 14 |
|---|
| 27 | 27 | | or after that date. 15 |
|---|