The analysis explains that while a recent legislative moratorium has temporarily halted increases in local CST rates, that safeguard is scheduled to expire on January 1, 2026. This potential policy shift could expose Floridians to additional tax hikes at a time when broadband connectivity is critical for economic growth and daily living.

Furthermore, the report evaluates a proposed sales tax exemption for broadband equipment. Such a policy change is argued to help reduce the overall cost burden on consumers and stimulate much-needed investment in broadband network upgrades—particularly in underserved and rural areas. By addressing both the regressive nature of the current tax system and the critical need for expanded digital infrastructure, the report provides actionable recommendations for the 2025 Legislature.