Text: SSB01080 Text: SSB01082 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 422.45, Code 2001, is amended by adding
1 2 the following new subsection:
1 3 NEW SUBSECTION. 28. The gross receipts from the sale or
1 4 rental of central office equipment or transmission equipment
1 5 primarily used by local exchange carriers and competitive
1 6 local exchange service providers as defined in section 476.96;
1 7 by franchised cable television operators, mutual companies,
1 8 municipal utilities, cooperatives, and companies furnishing
1 9 communications services which are not subject to rate
1 10 regulation as provided in chapter 476; by long distance
1 11 companies as defined in section 477.10; or for a commercial
1 12 mobile radio service as defined in 47 C.F.R. } 20.3 in the
1 13 furnishing of telecommunications services on a commercial
1 14 basis. For the purposes of this subsection, "central office
1 15 equipment" means equipment utilized in the initiating,
1 16 processing, amplifying, switching, or monitoring of
1 17 telecommunications services. "Central office equipment" also
1 18 includes ancillary equipment and apparatus which supports,
1 19 regulates, controls, repairs, tests, or enables central office
1 20 equipment to accomplish its function.
1 21 EXPLANATION
1 22 This bill exempts from state sales and use taxes central
1 23 office equipment and transmission equipment sold or rented for
1 24 use in transporting communications services by local exchange
1 25 carriers, competitive local exchange service providers,
1 26 certain franchised cable television operators, mutual
1 27 companies, cooperatives, and municipal utilities not subject
1 28 to rate regulation, long distance companies, and commercial
1 29 mobile radio services. The bill defines central office
1 30 equipment as equipment used in initiating, processing,
1 31 amplifying, switching, or monitoring of telecommunications
1 32 services and any ancillary equipment.
1 33 LSB 1937SC 79
1 34 mg/cf/24
Text: SSB01080 Text: SSB01082 Text: SSB01000 - SSB01099 Text: SSB Index Bills and Amendments: General Index Bill History: General Index
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