AN ACT to provide a sales tax exemption for certain broadband equipment infrastructure.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑164.13 is amended by adding a new subdivision to read:

(5r)     Sales to an internet service provider or a contractor employed by an internet service provider of equipment, parts, accessories, and other tangible personal property used in the business of providing internet service access, regardless of where such property is located. The term includes (i) tangible personal property used to transmit, convey, amplify, or route information or data, (ii) related property and equipment, and (iii) sales of electricity to power, and sales to apply, install, maintain, operate, and repair, tangible personal property exempt under this subdivision.

SECTION 2.  This act becomes effective July 1, 2025, and applies to sales made on or after that date.