Supplement: TN SB1458 | 2019-2020 | 111th General Assembly | HB0605
For additional supplements on Tennessee SB1458 please see the Bill Drafting List
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.
Status: 2019-05-29 - Comp. became Pub. Ch. 501 [SB1458 Detail]
Download: Tennessee-2019-SB1458-HB0605.pdf
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.
Status: 2019-05-29 - Comp. became Pub. Ch. 501 [SB1458 Detail]
Download: Tennessee-2019-SB1458-HB0605.pdf
