Taxation; establishes Alabama Broadband Investment Maximization Act; exempts ADECA project funded or administered purchases from sales and use tax

HB 548 exempts purchases of broadband infrastructure equipment (such as cables, antennas, routers, and switches) for projects funded or managed by Alabama's Department of Economic and Community Affairs (ADECA) from state sales and use taxes. It specifically excludes personal consumer electronics like smartphones, computers, and home routers from the exemption. The tax break applies only to equipment used for providing broadband services or internet access, not for general consumer use. The exemption is effective from September 1, 2025, through August 31, 2028.