Text: SSB01151 Text: SSB01153 Text: SSB01100 - SSB01199 Text: SSB 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 1999, is amended by adding the following new
1 3 subparagraph:
1 4 NEW SUBPARAGRAPH. (7) Central office equipment or
1 5 transmission equipment primarily used in the furnishing of
1 6 telecommunications services on a commercial basis. For
1 7 purposes of this subparagraph, the following definitions
1 8 apply:
1 9 (a) "Central office equipment" includes, but is not
1 10 limited to, equipment utilized in the initiating, processing,
1 11 amplifying, switching, or monitoring of telecommunications
1 12 services. "Central office equipment" also includes ancillary
1 13 equipment and apparatus which supports, regulates, controls,
1 14 repairs, tests, or enables central office equipment to
1 15 accomplish its function.
1 16 (b) "Telecommunications services" means the service of
1 17 originating, transmitting, terminating, or recording of
1 18 interactive two-way voice, data, or information messages
1 19 between points selected by the originator without change in
1 20 the content.
1 21 (c) "Transmission equipment" includes, but is not limited
1 22 to, equipment used in the transport of telecommunications
1 23 signals. "Transmission equipment" also includes cable, fiber,
1 24 radio transmitters and receivers, satellite equipment,
1 25 microwave, and ancillary equipment and apparatus which
1 26 supports, regulates, controls, repairs, tests, or enables
1 27 transmission equipment to accomplish its function.
1 28 EXPLANATION
1 29 This bill adds central office equipment and transmission
1 30 equipment sold or rented for use in transporting
1 31 communications services to the list of industrial machinery,
1 32 computers, and equipment which are exempt from state sales and
1 33 use taxes. The bill defines central office equipment as
1 34 equipment used in initiating, processing, amplifying,
1 35 switching, or monitoring of telecommunications services.
2 1 Telecommunications services means the service of the
2 2 origination, transmission, termination, or recordation of
2 3 interactive two-way voice, data, or information messages
2 4 between points. Transmission equipment is also defined.
2 5 LSB 1765SC 78
2 6 mg/cf/24
Text: SSB01151 Text: SSB01153 Text: SSB01100 - SSB01199 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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