An Act relative to taxation of equipment used to provide broadband communication services

This bill modifies Massachusetts tax law to exempt the sale of specific equipment used by broadband providers from sales tax. It directly affects companies that supply or install infrastructure such as cables, routers, antennas, and power systems for internet, video, and telecommunications services. The legislation defines these services broadly to include internet access, video programming, and general telecommunications, ensuring that a wide range of necessary hardware and software components qualify for the exemption. These tax-free sales will apply to transactions occurring on or after July 1, 2023.