Real property taxation of telecommunications equipment (post AT & T Divestiture).
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Real property taxation of telecommunications equipment (post AT & T Divestiture).

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Published by Temporary State Commission on the Real Property Tax in [Albany, N.Y.] (74 State St., Albany 12207) .
Written in English



  • New York (State)


  • Telecommunication -- Taxation -- Law and legislation -- New York (State),
  • Real property tax -- Law and legislation -- New York (State),
  • Telecommunication -- Taxation -- New York (State),
  • Real property tax -- New York (State)

Book details:

Edition Notes

ContributionsNew York (State). Temporary State Commission on the Real Property Tax.
LC ClassificationsKFN5881 .A87 1985
The Physical Object
Pagination1 v. (various pagings) :
ID Numbers
Open LibraryOL2498301M
LC Control Number87623685

Download Real property taxation of telecommunications equipment (post AT & T Divestiture).


Taxing telecommunication/ICT services: an overview v Executive summary This paper contains a general, introductory discussion of the effects of imposing special taxes on telecommunication equipment and services in addition to the general run of taxes, such as VAT, which apply to most or all goods and Size: 2MB. The state is considering legislation that would establish different tax rates for real and personal property, and one of the issues is how real property would be differentiated from personal property. Kansas. The state treats telecommunications towers, antennas, and related equipment as personal property. How does the telecommunications property tax affect local property taxes? Taxable property — includes real estate and personal property. Personal property - includes outside plant (cable, wire and poles), central office (circuit and switch) equipment, administrative office furniture and equipment. detailed discussion of the taxable status of various types of telecommunications property, which is excerpted from the Local Telecommunications Taxes and Fees in New York State Report to the Governor, is located in appendix B of this report. In general, cellular and PCS antennas are taxable real property if they are “affixed” to realty.

considered real property, among them data centers and at least one telecommunications company. See Exhibits 6 and 7. Based on these definitions, and for other reasons listed below, the Department recommends that equipment shelters, poles and conduit be considered real property. Through a new law enacted in the legislative session, property taxes on transmission property used for telecommunications, cable television or internet service will be exempted. This ultimately results in the value for these companies being assessed as land and buildings only. real property, or repairs or improves real property, the contractor is the consumer of the materials used. The contractor does not collect RST on the amount charged under the contract, but the contractor is required to pay RST on the purchase price of the materials or other goods supplied and used in the performance of a real property contract. The Property Tax Division is divided into two units: We administer the real estate transfer tax, commercial forestry excise tax, controlling interest transfer tax, and telecommunications business equipment tax and we determine annually the amount of tax reimbursement to each town for veteran, homestead, and animal waste facility exemptions.

The IRS set up a base cost for all property and equipment using the statistical analysis report, Estimation of the Net Book Value of Property and Equipment of the IRS as of Septem Subsequently, all property and equipment are recorded at actual cost. All telecommunications machinery and equipment acquired by qualified purchase or lease made or entered into after J shall be exempt from property tax. All telecommunications machinery and equipment transported into this state after J for the purpose of expanding an existing business or the creation of a new business. Generally speaking, corporations subject to the utility franchise tax under 63 Mass. Gen Laws § 52A, (including electric, gas, water, and telephone companies) are exempt from local property tax on their personal property other than poles and wires, underground conduits, and wires and pipes and machinery used to supply and distribute water. Introduction. Telecommunications services became subject to the Limited Sales, Excise and Use Tax on October 1, At that time, intrastate long distance telecommunications services were taxable for state sales tax but basic local exchange telephone service was not included. On October 1, , interstate long distance telecommunications services and basic local exchange telephone service.