November 21, 2003, read first time and referred to Committee on Finance.
Second Regular Session 113th General Assembly (2004)
PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
Constitution) is being amended, the text of the existing provision will appear in this style type,
additions will appear in this style type
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Additions: Whenever a new statutory provision is being enacted (or a new constitutional
provision adopted), the text of the new provision will appear in this style type
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will appear in that style type in the introductory clause of each SECTION that adds
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between statutes enacted by the 2003 Regular Session of the General Assembly.
SENATE BILL No. 44
A BILL FOR AN ACT to amend the Indiana Code concerning
Be it enacted by the General Assembly of the State of Indiana:
SECTION 1. IC 6-2.5-5-13 IS AMENDED TO READ AS
FOLLOWS [EFFECTIVE JULY 1, 2004]: Sec. 13. (a) As used in this
section, "broadband service" means a connection to the Internet
at speeds greater than two hundred (200) kilobits per second
(b) As used in this section, "broadband service provider" means
a person or an entity providing broadband service.
(c) As used in this section, "customer" refers to a customer who
receives broadband service from a broadband service provider.
(d) The following transactions involving tangible personal property
are exempt from the state gross retail tax:
the Transactions involving property that is:
(A) classified as central office equipment, station equipment
or apparatus, station connection, wiring, or large private
branch exchanges according to the uniform system of accounts
which was adopted and prescribed for the utility by the Indiana
utility regulatory commission; or
(B) mobile telecommunications switching office equipment,
radio or microwave transmitting or receiving equipment,
including, without limitation, towers, antennae, and property
that perform a function similar to the function performed by
any of the property described in clause (A).
(2) Transactions involving property described in this
subdivision are exempt from the state gross retail tax only if
the person acquiring the property furnishes or sells intrastate
telecommunication service in a retail transaction described in
(2) Transactions involving property that is:
(A) capable of providing broadband service;
(B) owned by or leased to a broadband service provider;
(C) located outside a customer's premises.
The exemption provided by this subdivision does not apply to
transactions involving property that is normally located inside
a customer's premises, including personal computers,
modems, set top boxes, and related items used by the
customer to facilitate broadband connection within the
customer's home or business.
SECTION 2. [EFFECTIVE JULY 1, 2004] IC 6-2.5-5-13(d)(2), as
added by this act, applies to retail transactions occurring after
June 30, 2004.