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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1752
H.P. 1170 House of Representatives, April 22, 2025
An Act to Exempt Broadband Equipment from Sales and Use Tax
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative DUCHARME of Madison.
Cosponsored by Senator BICKFORD of Androscoggin and
Representatives: BLIER of Buxton, CROCKETT of Portland, FLYNN of Albion, FREDETTE
of Newport, MCINTYRE of Lowell, ROBERTS of South Berwick, RUDNICKI of Fairfield,
SMITH of Palermo.
Page 1 - 132LR1005(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1760, sub-§116 is enacted to read:
3116. Machinery and equipment used to provide broadband communications
4service. Beginning January 1, 2026, sales of machinery and equipment used to provide
5 broadband communications service to a broadband communications service provider. As
6 used in this subsection:
7 A. "Broadband communications service" means Internet access service,
8 telecommunications services under section 2551, subsection 20-A or video
9 programming service;
10 B. "Broadband communications service provider" or "provider" means a person that is
11 engaged principally in the business of providing broadband communications service
12 and includes an affiliated person of that person as described in section 1752, subsection
13 6-F;
14 C. "Machinery and equipment used to provide broadband communications service"
15 means equipment and materials used by a broadband communications service provider
16 to transmit broadband communications service from the provider to a customer,
17 including, but not limited to, equipment and materials used to monitor, test and
18 maintain qualifying equipment, and machinery, ancillary components, appurtenances,
19 accessories or other infrastructure that is similar in type and function and used in whole
20 or in part to provide broadband communications service; and
21 D. "Video programming service" means video programming and associated audio
22 signals used to provide consumer entertainment and information service by means of
23 broadcast cable television or direct-to-home satellite delivery, Internet or other forms
24 of mass communication.
25SUMMARY
26 This bill exempts from the sales and use tax the sale to a broadband communications
27 service provider of machinery and equipment used to provide broadband communications
28 service.
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