Bill Title: As enacted, specifies, for purposes of sales and use taxes, that "tangible personal property" does not include fiber-optic cable after it has become attached to a utility pole, building, or other structure or installed underground; deems such fiber-optic cable to be realty upon installation; deletes the excise tax credit for qualified broadband internet access equipment. - Amends TCA Title 4; Title 65 and Title 67.

Spectrum: Partisan Bill (Republican 10-0)

Status: (Passed) 2019-05-29 - Comp. became Pub. Ch. 501 [SB1458 Detail]

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Note: Tennessee does not provide sufficient information to determine typical named revision of bills. Therefore only drafts are captured, the highest order draft will always be the current version.

Bill Drafts

Revision	Date	Format	Source	View
Chaptered	2019-05-24	PDF	Link	View
Draft (#1)	2019-02-07	PDF	Link	View (#1)

Amendments

Amendment	Date	Disposition	Format	Source	View
SA0442	Not Avail	Proposed	PDF	Link	View

Supplemental Documents

Title	Description	Date	Format	Source	View
Fiscal Note	HB0605	Not Avail	PDF	Link	View
Fiscal Memo	Fiscal Memo for SA0442 (9020)	Not Avail	PDF	Link	View

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