After the transaction, the Buyer will collect monthly payments from three sources. In general, the sales tax applies to the sale of tangible personal property. The sale of real estate is not subject to sales tax, but rather is generally subject to the deeds excise. See G.L. 64D, 1. The charge for a right to attach property to a pole or similar structure is typically not the taxable sale of tangible personal property.
Real estate is subject to local property tax.
Pursuant to this rule, an agreement between a landlord and tenant concerning ownership of the erected buildings or other property does not affect the tax treatment. For example, in Milligan v. Drury , the Court considered the situation in which a tenant possessed the right at the end of a lease to remove buildings resting on timbers laid on top of the ground. In Avco , the Court concluded that three 400-foot towers installed upon a lessor s property were real estate subject to the local property tax. 357 Mass. at 705-706. The Court noted that each of the towers rested upon a concrete foundation braced by guy wires, which were removably attached to concrete anchors buried in the ground .