Taxes, Sales - As enacted, sets the end date at June 30, 2027, for the exemption from sales and use tax for purchases and leases of equipment and infrastructure used to produce broadband communications services or provide internet access. - Amends TCA Title 67, Chapter 6, Part 3.

SB 925 extends Tennessee's sales and use tax exemption for broadband equipment and infrastructure from June 30, 2025, to June 30, 2027. The bill directly affects businesses that provide broadband services or internet access by allowing them to continue purchasing and leasing qualifying equipment without paying state sales tax. It amends Tennessee Code Annotated § 67-6-391 to update the exemption's end date and revises the section's title to "Tennessee broadband equipment and services exemption." The law took effect on May 9, 2025, after being signed by the Governor.