The loss tangent is given by:
\[
\text{Loss tangent} = \frac{\sigma}{\omega \varepsilon}
\]
where \( \sigma \) is the conductivity, \( \omega \) is the angular frequency, and \( \varepsilon \) is the permittivity.
- If Loss Tangent \( \approx 0 \), the material is a lossless dielectric.
- If Loss Tangent is moderate, it represents a lossy dielectric.
- If Loss Tangent is very high, the material is a good conductor.
Thus, the Loss Tangent determines whether a medium behaves as free space, a dielectric, or a conductor.