Property Tax Alert: Virginia

April 2007

For local Virginia personal property tax purposes, a separate classification has been created for any tangible personal property that is used to provide wireless broadband Internet service and that is owned and operated by a service provider who is not a CMRS (wireless telephone service) provider and is not licensed by the Federal Communications Commission. "Wireless broadband Internet service" means a service that enables customers to access Internet service through a wireless connection at an upload or download bit rate of more than one megabyte per second, as part of a package of services sold to customers.

Please contact Rash & Associates for more information.