A service provider of broadband internet access may claim credit against its franchise and excise tax for its purchases of qualified equipment if all three of the following are met:
- it places the qualified equipment into service in a Tier 3 or 4 enhancement county,
- its submits an Application for Broadband Internet Access Credit by October 15th following the calendar year the equipment was placed into service, and
- it receives notice from the Department of the approved amount of credit.
For more information, see Important Notice 17-26.