What are the definitions for sites and freestanding property?
The “site where the owner of tangible personal property transacts business” includes facilities where the business ships or receives goods, employees of the business are located, goods or equipment of the business are stored, goods or services of the business are produced, manufactured or developed, or similar facilities located in offices, stores, warehouses, plants or other locations of the business. Not considered a “site where the owner of tangible personal property transacts business” are sites where freestanding property, placed at multiple sites in a county, is located. Such freestanding property includes vending and amusement machines, LP/propane tanks, utility and cable company property, billboards, leased equipment, and similar property not customarily located in the offices, stores, or plants of the owner.
