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.

SB 1458 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

Tennessee 111th General Assembly

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.
SB-1458


About SB-1458

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.

  

Bill Texts

Draft 02/07/2019

Chaptered 05/24/2019

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Sponsors (10)

Votes

SENATE FINANCE, WAYS AND MEANS COMMITTEE: Recommended for passage with amendment/s, refer to Senate Calendar Committee Ayes 10, Nays 0 PNV 0

04/30/2019

Yeas: 10 | Nays: 0
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History

Comp. Became Pub. Ch. 501

05/29/2019

Companion House Bill Substituted

05/01/2019

Placed On Senate Regular Calendar For 5/1/2019

04/30/2019

Recommended For Passage With Amendment/s, Refer To Senate Calendar Committee Ayes 10, Nays 0 Pnv 0

04/30/2019

Placed On Senate Finance, Ways, And Means Committee Calendar For 4/30/2019

04/29/2019

Action Deferred In Senate Finance, Ways, And Means Committee To 4/30/2019

04/29/2019

Placed On Senate Finance, Ways, And Means Committee Calendar For 4/29/2019

04/29/2019

Action Deferred In Senate Finance, Ways, And Means Committee To 4/29/2019

04/25/2019

Placed On Senate Finance, Ways, And Means Committee Calendar For 4/25/2019

04/25/2019

Action Deferred In Senate Finance, Ways, And Means Committee To 4/25/2019

04/24/2019

Action Deferred In Senate Finance, Ways, And Means Committee To 4/24/2019

04/23/2019

Placed On Senate Finance, Ways, And Means Committee Calendar For 4/24/2019

04/23/2019

Placed On Senate Finance, Ways, And Means Committee Calendar For 4/23/2019

04/18/2019

Refer To Senate Finance, Ways & Means Committee With Negative Recommendation

04/02/2019

Placed On Senate Fw&m Revenue Subcommittee Calendar For 4/2/2019

03/26/2019

Action Deferred In Senate Fw&m Revenue Subcommittee To 4/2/2019

03/26/2019

Placed On Senate Fw&m Revenue Subcommittee Calendar For 3/26/2019

03/19/2019

Action Deferred In Senate Fw&m Revenue Subcommittee To 3/26/2019

03/19/2019

Placed On Senate Fw&m Revenue Subcommittee Calendar For 3/19/2019

03/12/2019

Refer To Senate F,w&m Revenue Subcommittee

02/19/2019

Passed On Second Consideration, Refer To Senate Finance, Ways, And Means Committee

02/11/2019

Filed For Introduction

02/07/2019

Introduced, Passed On First Consideration

02/07/2019

Subject(s)