Bill Text: MI SB0163 | 2019-2020 | 100th Legislature | Introduced

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Bill Title: Property tax; exemptions; eligible broadband equipment; exempt from personal property tax. Amends 1893 PA 206 (MCL 211.1 - 211.155) by adding sec. 9p.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-02-28 - Referred To Committee On Finance [SB0163 Detail]

Download: Michigan-2019-SB0163-Introduced.html

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SENATE BILL No. 163

 

 

February 28, 2019, Introduced by Senator NESBITT and referred to the Committee on Finance.

 

 

 

     A bill to amend 1893 PA 206, entitled

 

"The general property tax act,"

 

(MCL 211.1 to 211.155) by adding section 9p.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 9p. (1) Beginning December 31, 2018, eligible broadband

 

equipment that resolves lack of broadband service is exempt from

 

the collection of taxes under this act.

 

     (2) As used in this section:

 

     (a) "Broadband service" means a service capable of delivering

 

high-speed internet access at speeds of at least 10 megabits per

 

second downstream and 1 megabit per second upstream.

 

     (b) "Eligible broadband equipment" means any equipment

 

acquired by a qualified business that meets all of the following:

     (i) Is used for or is substantially related to providing

 

broadband service in at least 1 direction. The term includes, but

 

is not limited to, asynchronous transfer mode switches, digital

 

subscriber line access multiplexers, antennas, routers, servers,

 

multiplexers, fiber optic cable, and related equipment technology.

 

The term also includes, but is not limited to, the following:

 

     (A) For a qualified business that is a telecommunications

 

carrier, equipment that is necessary to provide broadband service

 

and is an integral part of a broadband network.

 

     (B) For a qualified business that is a commercial mobile

 

service carrier, equipment extending from the subscriber side of

 

the mobile telecommunications switch to a transmitting or receiving

 

antenna, including the antenna, on the outside of the structure in

 

which the subscriber is located.

 

     (C) For a qualified business that is a cable or open video

 

system operator or video service provider, equipment extending from

 

within the headend to the outside of the structure in which the

 

subscriber is located.

 

     (ii) Was first installed or used by the qualified business

 

after December 31, 2018 and has been used by the qualified business

 

for not more than 10 years.

 

     (c) "Person" means an individual, sole proprietorship,

 

partnership, corporation, association, limited liability company,

 

or any other legal entity.

 

     (d) "Qualified business" means a person who provides

 

terrestrial broadband service, including terrestrial wireless

 

broadband service.