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