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S.F. No. 529 - Sales tax exemption for internet service machinery and equipment (as proposed to be amended by the A-1 amendment)
Author: Senator David H. Senjem
Prepared By: Nora Pollock, Senate Counsel (651/297-8066)
Date: March 13, 2017


As proposed to be amended, this bill provides a sales tax exemption for internet service machinery and equipment purchased or leased for use directly by an internet service provider (ISP) primarily in the provision of internet service that are ultimately to be sold at retail. “Internet service provider” means an entity that provides individuals and companies access to the internet, website building, cloud storage virtual hosting, and data processing and information services on the internet.

Effective retroactively for sales and purchases made after June 30, 2016.

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