Who may claim a credit against franchise and excise tax for purchases of qualified broadband internet access equipment?

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.


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