A. WHO MUST FILE A RETURN. This Form of List (State Tax Form 2MT) must be filed each year by all individuals, partnerships, associations, trusts,
corporations, limited liability companies and other legal entities in the business of providing cellular or mobile telecommunications, including, but not
limited to, cellular providers or other personal service communications wireless providers, that own or hold taxable personal property on January 1.
B. WHEN AND WHERE RETURN MUST BE FILED. Returns must be filed by March 1 with the board of assessors in the city or town where the personal
property is situated on January 1. If the property has no situs on January 1, it must be listed on a return filed with the assessors in the city or town
where you are domiciled (legal residence or place of business). A return is not considered filed unless it is complete.
C. FILING EXTENSION. The board of assessors may extend the filing deadline if you make a written request and show sufficient reason for not filing on
time. The latest the filing deadline can be extended is the last day for applying for abatement of the tax for the fiscal year to which the filing relates.
D. AUDITS. The board of assessors may audit your books, papers, records and other data in order to determine whether you have accurately reported all
taxable personal property. Any audit will be conducted within 3 years of the date your return is due or filed, whichever is later. The assessors may
assess taxes on unreported or inaccurately reported taxable personal property discovered by the audit within 3 years and 6 months of the date your
return is due or filed, whichever is later.
E. PENALTY FOR NOT FILING, FILING LATE, OR NOT COMPLYING WITH AUDIT. If you do not file a return for the fiscal year and comply with audit
requests for books, papers, records and other data, the assessors cannot abate for overvaluation of the personal property for that year. If your return is
not filed, or you do not comply with audit requests, on time, the assessors can only abate if you show a reasonable excuse for the late filing or the tax
assessed is more than 150% of the amount that would have been assessed if the return had been timely and properly filed. In that case, only the
amount over that percentage can be abated.
F. USE OF AND ACCESS TO RETURN AND RECORDS. The information in the return is used by the board of assessors to determine the taxable or
exempt status of your personal property and, if taxable, its fair market value. You may also be required to provide the assessors with further information
about the property in writing and asked to permit them to inspect it. Personal property information listed in Schedules A-H, or obtained during an
audit, is not available to the public for inspection under the state public records law. It is available only to the assessors and Massachusetts
Department of Revenue for purpose of administering the tax laws.
3. TAXABLE PERSONAL PROPERTY
In general, all tangible personal property situated in Massachusetts and all tangible personal property owned by Massachusetts domiciliaries is taxable
unless expressly exempt. [G.L. c. 59, §§ 2 & 18]. Exemptions are usually based on (1) ownership, (2) type of property, or (3) use of property. The following
chart summarizes the personal property that is taxable to a cellular/mobile telecommunications company and must be listed in the return. If you have any
questions about the taxable status of your personal property, please contact your board of assessors.
A. INDIVIDUALS, PARTNERSHIPS, ASSOCIATIONS, TRUSTS,
and LIMITED LIABILITY COMPANIES filing for federal income
tax purposes as individuals, partnerships, or disregarded
entities; and other non-corporate entities.
All tangible personal property requested in the schedules that follow.
B. BUSINESS CORPORATIONS as defined in G.L. c. 63, § 30
and taxable under G.L. c. 63, § 39, including Massachusetts
and out-of-state corporations treated as such for federal
income tax purposes and LIMITED LIABILITY COMPANIES
and other unincorporated entities treated as corporations for
federal income tax purposes.
Poles, underground conduits, wires and pipes. All “machinery used in the conduct of
business,” except machines that are (1) stock in trade, or (2) used directly in dry
cleaning or laundering processes, to refrigerate goods or air condition premises, or
in purchasing, selling, accounting or administrative functions. [G.L. c. 59, § 5, cl.
4. INSTRUCTIONS FOR COMPLETING SCHEDULES
List all items of taxable personal property owned or held on January 1 in the appropriate schedules that follow, including items in your physical possession
on that date under a lease, consignment, license, mortgage, pledge or other arrangement. You must also list all real property owned in the city or town on
January 1. For your return to be considered complete, all information specified in the schedules except the “Estimated Market Value” must be provided and
all copies of leases, consignments, etc., for any property in your possession under such arrangements must be attached. The board of assessors may
require that this list be filed electronically.
For purposes of Schedules A & B, “Original cost” shall mean the total cost of the acquisition and commissioning of the property at the time of installation as
part of the system. This cost includes the amount of money paid for the property in an arms-length transaction and does not include allocated account
entries as a result of acquisition by merger, take-over, bankruptcy or any other asset impaired accounting treatment. It also includes the amount of money
paid by a third party if the third party transfers the property to the company for other consideration or by grant or gift, such as contributions in aid of
construction (CIAC). The total cost includes all direct and indirect costs and shall conform as closely as possible to the attached Mobile Telecommunication
Property Asset Description Table, based on the Federal Communications Commission uniform system of accounts under 47 CFR 32.2000 et seq,
particularly 32.2000(a)(2, 3 & 4), (b)(2)(i & ii), (c)(2)(i - xiv), (f)(9)(ii), (i) and (j). Construction work in progress (CWIP) and property no longer in service but
not yet removed is taxable and must be separately listed as such, as shown in the tables.
A. POLES, UNDERGROUND CONDUITS, WIRES AND PIPES. [Corporations separately list & designate poles & wires over public ways and place a “P” in
the column entitled “New Asset” next to those listings]
B. CELLULAR/MOBILE TELECOMMUNICATIONS MACHINERY AND EQUIPMENT. Includes switching equipment, routers, computers, generating
machinery and equipment (turbines, engines, etc.) and other machines, mechanical devices and equipment used in providing cellular/mobile
telecommunications services. Also includes machinery used in the generation of electricity, including emergency and back-up generators and
uninterruptible power supplies (UPS) connected to the power generation and distribution system.
C. OTHER MACHINERY. Includes construction, copying and reproduction machinery, automated data and word processing machinery, appliances
(freezers, refrigerators, air conditioners, etc.), electronics (televisions, microwaves, etc.) and any other machines and mechanical devices not used in
providing cellular/mobile telecommunications services.
D. TOOLS AND EQUIPMENT. Includes trade, business, or professional tools and equipment not listed as machinery and not used in providing
cellular/mobile telecommunications services.
E. BUSINESS FURNITURE AND FIXTURES. Includes business, professional, commercial or service fittings and furnishings (desks, tables, cabinets,
display cases), rugs, floor coverings and draperies, lamps, specialized lease-hold improvements (restaurant fittings, modular walls, etc.), works of art
and decorations, books and professional libraries and all other fittings and effects.
F. MERCHANDISE. Includes goods, wares, or stock in trade in any store or other place of sale, in any warehouse or other place of storage, out on lease
or consignment, etc.
G. UNREGISTERED MOTOR VEHICLES AND TRAILERS. Includes motor vehicles not carrying Massachusetts registration plates under G.L. Ch. 90,
unregistered agricultural (except those subject to the farm excise under G.L. Ch. 59 §8A) and industrial tractors, trailers, snowmobiles, motorized golf
carts and all other kinds and type of unregistered vehicles.
H. OTHER TAXABLE PERSONAL PROPERTY. Includes all other tangible personal property not specifically exempt from taxation.
I. REAL PROPERTY. Includes all real property owned in the city or town on January 1.