I have read some on the forums about de minimis and a $500 threshold per item/invoice but am still uncertain of the proper tax treatment.These would be tools such as a small compressor, wall texture sprayer, hammer, pry bar, chalk line, broom, safety glasses, multi tool, trash bags etc etc.  

@David Goossens Since it's above $2,500, we can't use the De Minimis Safe Harbor.

There is a de minimus exemption for assets under $2,500 though so you can expense them in the year purchased rather than depreciate.  

Stivale Law Offices in Springfield pa Delaware county ask for Lee.He maybe  able to get you some answers.Alpha

We are currently looking at Massachusetts de-leading programs.

You can set it up in your home state, and if you want to own properties in DE, and any other states, you file a Certificate of Authority in that state.

I would invest in WSP only if I was doing a flip or if I was planning to sell on a  Contract for Deed.http://wspmn.gov/651/Rental-License-Application-De...

Remember it will still have the business use percentage. and Think about what is considered de minimis.

I know that  this purchase doesn't qualify under the De Minimis Safe Harbor rule since it is over the $2500 per item limit. 

Here is the link: The truth about getting around due-on-sale clausesIt answers, I believe, ALL of the questions that was already posted here and included proof.Here is an excerpt:Rise in interest rates would likely increase enforcement of due-on-sale clausesThe Wellenkamp and de la Cuesta cases, both of which involved lenders aggressively enforcing their due-on-sale clauses, occurred in the early ’80s.