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§ 8801-E. Definitions

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 9, 2013

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XVIII-E. Mobile Telecommunications Broadband Investment Tax Credit (Refs & Annos)
Effective: July 9, 2013
72 P.S. § 8801-E
§ 8801-E. Definitions
Currentness
The following words and phrases when used in this article shall have the meanings given to them in this section unless the context clearly indicates otherwise:
“Mobile telecommunication services.” As defined in section 201(aaa).1
“Qualified broadband equipment.” Machinery and equipment located in this Commonwealth that is used by a mobile telecommunication services provider to provide Internet access service and is capable of sending, receiving, storing, transmitting, retransmitting, amplifying, switching or routing data, video or other electronic information. The term does not include machinery or equipment that is used to provide voice communication service.
“Tax credit.” The credit provided under this article.

Credits

1971, March 4, P.L. 6, No. 2, art. XVIII-E, § 1801-E, added 2013, July 9, P.L. 270, No. 52, § 32, imd. effective.

Footnotes

1
72 P.S. § 7201.
72 P.S. § 8801-E, PA ST 72 P.S. § 8801-E
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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