Text: HF02173 Text: HF02175 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, subsection 27, paragraph a,
1 2 Code Supplement 1997, is amended by adding the following new
1 3 subparagraph:
1 4 NEW SUBPARAGRAPH. (7) Central office equipment including,
1 5 but not limited to, network equipment, regardless of location,
1 6 used primarily in transmitting, receiving, switching, or
1 7 monitoring of switching of telephone services. Central office
1 8 equipment shall also include equipment used for testing and
1 9 training and replacement parts purchased for use in the repair
1 10 or modification of central office equipment and transmission
1 11 equipment. For purposes of this subparagraph, "transmission
1 12 equipment" means cable, optical fiber, radio transmitters and
1 13 receivers, transmission devices, and other transmission media
1 14 which are components of the network system used for
1 15 transporting telephone services.
1 16 EXPLANATION
1 17 This bill adds central office equipment sold or rented for
1 18 use in transporting telephone services to the list of
1 19 industrial machinery, computers, and equipment which are
1 20 exempt from state sales and services tax. The bill defines
1 21 central office equipment as equipment used primarily in
1 22 transmitting, receiving, switching, or monitoring of telephone
1 23 services. Transmission equipment is also defined.
1 24 LSB 3578HH 77
1 25 sc/jw/5
Text: HF02173 Text: HF02175 Text: HF02100 - HF02199 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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