§305.73. Rebates; sales and use tax for fiber-optic cable equipment
A.(1) A winning bidder that is awarded a census block by the Federal
Communications Commission in the Rural Digital Opportunity Fund Auction, shall be
eligible for a rebate of state and local sales and use taxes paid by the winning bidder on fiber-optic cable equipment used to distribute fixed and mobile broadband networks to eligible
rural unserved areas in Louisiana. The amount of the rebate shall equal fifty percent of the
sales and use tax paid by the winning bidder on fiber-optic cable equipment.
(2) The following words shall have the following meanings unless the context clearly
indicates otherwise:
(a) "Fiber-optic cable equipment" means:
(i) Telecommunications fiber.
(ii) Wires.
(iii) Poles.
(iv) Supports.
(v) Lashing cable.
(vi) Conduit.
(vii) Communication handholes.
(viii) Customer premise equipment.
(b) "Unserved area" means an area that has service levels below the minimum
acceptable level of fixed broadband service as defined in 7 U.S.C. 950bb(e)(1).
(3) Each item of fiber-optic cable equipment shall be eligible for only a single rebate
pursuant to this Section. Subsequent transactions involving the sale or resale of the same
item of fiber-optic cable equipment shall not be eligible for this rebate.
(4) The rebate authorized pursuant to this Section shall not be allowed for the
purchases of fiber-optic cable equipment that are paid for with state or federal funds, unless
the state or federal funds are reported as taxable income or are structured as repayable loans.
B. Requests for the rebates of state sales and use taxes pursuant to the provisions of
this Section shall be processed by the Department of Revenue. A purchaser shall claim a
state rebate using the form and in the manner prescribed by the Department of Revenue. The
purchaser who claims a rebate shall submit documentation to the secretary of the Department
of Revenue evidencing the purchase of fiber-optic cable equipment and documentation
evidencing the purchaser is a winning bidder that was awarded a census block by the Federal
Communications Commission in the Rural Digital Opportunity Fund Auction. The secretary
of the Department of Revenue may promulgate rules in accordance with the Administrative
Procedure Act as are necessary to implement the provisions of this Section, including rules
to provide for the form and manner for claiming a rebate.
C. Requests for the rebate of local sales and use taxes pursuant to the provisions of
this Section shall be processed by the appropriate local taxing authority. A purchaser shall
claim a local rebate using the form and in the manner required by the local taxing authority.
The purchaser who claims the rebate shall submit documentation to the local taxing authority
evidencing the purchase of fiber-optic cable equipment and documentation evidencing the
purchaser is a winning bidder that was awarded a census block by the Federal
Communications Commission in the Rural Digital Opportunity Fund Auction. The
Louisiana Uniform Local Sales Tax Board may promulgate rules and regulations in
accordance with the Administrative Procedure Act as necessary for the implementation of
this Section.
Acts 2020 1st Ex. Sess., No. 35, §1, eff. July 1, 2020.