Taxes - 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
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Taxes - 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
Measures · Date not recorded
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- Jurisdiction code
- TN
- Identifier
- SB 1458
- Number
- 1458
- Title
- Taxes - 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.
- Is law candidate
- true
- Current stage
- enacted
- Latest action at
- 2019-05-29T00:00:00+00:00
- Official url
- https://openstates.org/
- Source updated at
- 2020-08-23T12:35:06.240780+00:00
- First seen at
- 2026-08-19T17:11:43.543975+00:00
- Last seen at
- 2026-10-05T09:01:12.958048+00:00
- Metadata
- {}
- Government level
- state
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The same connections as a table, with the reason each one is here.
| Measures | What this connects to | Taxes - 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 has a recorded connection to Measures. | None |
| SB 1458: Taxes - 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 | What this connects to | Taxes - 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 has a recorded connection to SB 1458. | None |
| Tennessee 111 | What this connects to | Taxes - 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 has a recorded connection to Tennessee 111. | None |
| Tennessee | What this connects to | Taxes - 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 has a recorded connection to Tennessee. | None |
| ocd-bill/ebe3c330-75f8-4787-8fec-db0609436232 | What this connects to | Taxes - 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 has a recorded connection to ocd-bill/ebe3c330-75f8-4787-8fec-db0609436232. | None |
| Tennessee | What this connects to | Taxes - 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 has a recorded connection to Tennessee. | None |