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]
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
Social Comments on TN SB1458
