IRS Principal Business Activity Code – Full List & Guide
You can find the correct business activity code by reviewing the official IRS list of principal business activity codes and selecting the code that best matches your primary business
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Wisconsin Repeals Tax on Telecommunications Towers
New legislation specifically exempts radio, cellular, and telecommunications towers from property taxation, bringing much-needed clarity to tax assessments across Wisconsin.
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26 CFR 1.263(a)-1: Capital expenditures; in general. (Also: Part I
Less: Costs capitalized for financial statement purposes that are deducted or deferred for Federal tax purposes, other than under this network asset maintenance allowance safe harbor, such as research
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Property Taxation of Communications Providers, A Primer for
Defining the personal property of telecommunications providers as “real property” so that it is taxable in states that do not tax personal property, or otherwise taxing the personal property of communications
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Wisconsin Repeals Tax on Telecommunications Towers
2025 Wisconsin Act 15 resolves this ambiguity by explicitly exempting radio, cellular, and telecommunications towers from property tax.
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Guide to U.S. Telecommunication Tax Compliance (2025)
Telecommunications companies in the U.S. face a complex web of taxes, fees, and regulatory surcharges at the federal, state, and local levels.
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Wisconsin Will Exempt Cell Towers from Property Tax
Wisconsin Governor Tony Evers has signed 2025 Wisconsin Act 15, clarifying the tax status of telecom towers statewide. The exemption takes effect for property tax assessments as of
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Wisconsin delivers a win to carrier and towerco owners with a tower tax
In a breakthrough shift for the wireless infrastructure industry, Wisconsin has officially enacted legislation that fully exempts telecommunications towers from property taxation, aiming to
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Legislative Fiscal Bureau
Under 2019 Act 128, an exemption was provided to exclude from tax certain telecommunication company personal property used to provide broadband internet in rural or underserved areas. The
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DOR Telecommunications Property Tax
DOR staff assesses manufacturing and telecommunication property under the same statutory standards that apply to the commercial and residential property assessments. A telecommunication company
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Wisconsin delivers a win to carrier and towerco owners
In a breakthrough shift for the wireless infrastructure industry, Wisconsin has officially enacted legislation that fully exempts telecommunications
View moreLaser Diodes & VCSEL
High-power CW/pulsed laser diodes (808nm–1550nm) and VCSEL arrays for 3D sensing, LIDAR, and optical interconnects.
Silicon Photonics & CPO
Co-packaged optics engines, silicon photonics ICs, and optical I/O solutions for high-density switches and AI clusters.
Optical Transceivers & AOCs
400G/800G QSFP-DD/OSFP modules, active optical cables, and custom optical engines for data center interconnects.
Laser Drivers & CDR
Low-jitter laser drivers, integrated CDR circuits, and linear TIAs for coherent optics and short-reach links.