COMMUNICATION EQUIP EXEMPTION

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Beginning January 1, 2004, exempts from the taxes imposed by these Acts tangible personal property and its component parts purchased by a telecommunications carrier if the property and parts are used directly and primarily in transmitting, receiving, switching, or recording any interactive, two-way electromagnetic communications, including voice, image, data, and information, through the use of any medium, including, but not limited to, poles, wires, cables, switching equipment, computers, and record storage devices and media. Excepts the provisions from the sunset requirements. Amends the State Mandates Act to require implementation without reimbursement. Effective immediately.