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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]

Download: Tennessee-2019-SB1458-Chaptered.pdf

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