Relating to sales and use tax exemptions and refunds for certain tangible personal property used to provide cable television services, Internet access services, or telecommunications services.

This bill creates a sales and use tax exemption for tangible personal property directly used by providers of cable television, internet access, or telecommunications services. It exempts property sold, leased, or rented to these providers (or their subsidiaries) when used in distributing cable service, providing internet access, or transmitting telecom services. The exemption does not cover property used for data processing services or certain taxes under Subtitle C. The law takes effect January 1, 2026.