HB 1239 (Tomkow) and CS/SB 1592 (Burgess) exempt from sales and use tax the purchase or lease of certain used providers of communications services or internet access services. The bills require municipal electric utilities to provide broadband providers access to and use of municipal electric utility poles. The bills provide for the adoption of rates, terms and conditions for the access to the poles consistent with federal requirements for pole attachments or as the parties agree. The bills prevent municipal electric utilities from requiring a broadband provider to comply with pole attachment specifications except as provided in the bill and provides guidelines for audits and inspections by utilities. (Hughes)