My company has begun setting up what they call "pop-up" stores to liquidate inventory. These sites use TTP such as shelving, stands, benches etc. Some of these pop-ups will be collecting sales for as little as 3 days or as long as 90 days. Currently, there are no plans for these pop-ups to be in existence for more than 1yr+1day. They will exist in one state for a time period, then dismantled and moved to another site that may or may not be in the same state. When they set-up the temporary pop-up stores they are located in buildings where rent is paid. The fixtures are shipped from the corporate warehouse to the site for the duration of collected sales. They are then returned to the warehouse site or sent along to the next site. My question is what is the property tax treatment for the TTP in the state of the pop-up location? Can they be harbored at the corporate warehouse location and thus applicable to TTP that state's taxed and exempt from the temporary state locations?