Column on Realty/Personalty Tax Classification Questions for Telecoms Published in JMTI

When a telecommunications provider installs equipment and related items (cabling, conduit, etc.) into or on real property and then used in the same place for years, it creates a question of whether the equipment should be treated as part of the realty itself or tangible personal property. The dilemma of this question was addressed in a recent Shop Talk column coauthored by DDH attorney Matthew Boch in the Journal of Multistate Taxation and Incentives: "Telecoms Face Tough Tax Questions Surrounding Realty Versus Personalty Classifications." Matthew coauthored the article with his fellow panelists who spoke on the topic at Telestrategies Communications Taxation 2017. A reprint of the article is available on the DDH website.


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