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

HD 3675 exempts sales of specific equipment used to provide broadband services from Massachusetts sales tax. It directly affects broadband providers (like internet and cable companies) purchasing qualifying equipment such as cables, routers, antennas, fiber, and related infrastructure. The bill creates a new tax exemption for machinery, equipment, or replacement parts used in delivering telecommunications, video programming, or internet access services. This exemption applies to purchases made on or after July 1, 2025.