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H898 • 2025
Broadband Equipment Sales Tax Exemption.
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.
Broadband Equipment Sales Tax Exemption.
Ref to the Com on Finance, if favorable, Rules, Calendar, and Operations of the House
Passed 1st Reading
Filed
Broadband Equipment Sales Tax Exemption.
GENERAL ASSEMBLY OF NORTH CAROLINA SESSION 2025 H 1 HOUSE BILL 898 Short Title: Broadband Equipment Sales Tax Exemption. (Public) Sponsors: Representative Pickett. For a complete list of sponsors, refer to the North Carolina General Assembly web site. Referred to: Finance, if favorable, Rules, Calendar, and Operations of the House April 14, 2025 *H898-v-1* A BILL TO BE ENTITLED 1 AN ACT TO PROVIDE A SALES TAX EXEMPTION FOR CERTAIN BROADBAN D 2 EQUIPMENT INFRASTRUCTURE. 3 The General Assembly of North Carolina enacts: 4 SECTION 1. G.S. 105-164.13 is amended by adding a new subdivision to read: 5 "(5r) Sales to an internet service provider or a contractor employed by an internet 6 service provider of equipment, parts, accessories, and other tangible personal 7 property used in the business of providing internet service access, regardless 8 of where such property is located . The term includes (i) tangible personal 9 property used to transmit, convey, amplify, or route information or data , (ii) 10 related property and equipment, and (iii) sales of electricity to power, and 11 sales to apply, install, maintain, operate, and repair, tangible personal property 12 exempt under this subdivision." 13 SECTION 2. This act becomes effective July 1, 2025, and applies to sales made on 14 or after that date. 15