House File 960 - Enrolled House File 960 AN ACT RELATING TO THE SALES TAX EXEMPTION FOR THE PURCHASE OF CENTRAL OFFICE EQUIPMENT OR TRANSMISSION EQUIPMENT USED BY CERTAIN ENTITIES PRIMARILY IN THE FURNISHING OF TELECOMMUNICATIONS SERVICES ON A COMMERCIAL BASIS. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: Section 1. Section 423.3, subsection 47A, paragraph a, Code 2026, is amended to read as follows: a. The sales price from the sale of central office equipment or transmission equipment primarily used in the furnishing of telecommunications services, internet access services, or a combination of these, on a commercial basis by local exchange carriers and competitive local exchange service providers; by franchised cable television operators, mutual companies, municipal utilities, cooperatives, and companies furnishing communications services that are not subject to rate regulation as provided in chapter 476 ; by long distance companies as

House File 960, p. 2 defined in section 477.10 ; or for by a provider of commercial mobile radio service as defined in 47 C.F.R. §20.3 in the furnishing of telecommunications services on a commercial basis . ______________________________ PAT GRASSLEY Speaker of the House ______________________________ AMY SINCLAIR President of the Senate I hereby certify that this bill originated in the House and is known as House File 960, Ninety-first General Assembly. ______________________________ MEGHAN NELSON Chief Clerk of the House Approved _______________, 2026 ______________________________ KIM REYNOLDS Governor