Under existing law, the state imposes sales or use taxes upon the purchase of certain items. Counties and municipalities impose additional sales and use taxes. The purchase of certain items are exempt from these taxes. This bill would establish the Alabama Broadband Investment Maximization Act to exempt purchases of broadband equipment and supplies from projects funded or administered by the Alabama Department of Economic and Community Affairs from sales and use tax.

Statutes affected:
Introduced: 40-23-2, 40-23-61