An Act To Exempt Broadband Equipment From Sales And Use Tax

This bill exempts from Maine's sales and use tax the purchase of machinery and equipment used by broadband internet service providers to deliver internet access, telecommunications, and video programming services to customers. It directly affects broadband providers (like internet companies) by reducing their costs for essential infrastructure, such as transmission equipment, monitoring tools, and maintenance materials. The exemption applies to equipment used to transmit broadband services starting January 1, 2026. The law specifically defines "broadband communications service" to include internet access, telecom services, and video programming delivered via cable, satellite, or internet.