Taxes, Sales - As enacted, sets the end date at June 30, 2027, for the exemption from sales and use tax for purchases and leases of equipment and infrastructure used to produce broadband communications services or provide internet access. - Amends TCA Title 67, Chapter 6, Part 3.

HB 1181 extends Tennessee's sales and use tax exemption for broadband-related equipment and infrastructure through June 30, 2027, instead of ending in 2025. This directly affects internet service providers and businesses that purchase or lease equipment used to build or operate broadband networks. The bill amends Tennessee Code Annotated Section 67-6-391 to update the exemption's end date and adjusts the section's title to "Tennessee broadband equipment and services exemption." The law, enacted as Public Chapter 449 in May 2025, provides continued tax relief for these businesses without creating new requirements.