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Use physical electric fields $\mathbf{E}(t)=\mathrm{Re}[\hat{\mathbf{E}}{e}^{-i\omega t}]$ and current densities $\mathbf{J}(t)=\mathrm{Re}[\hat{\mathbf{J}}{e}^{-i\omega t}]$, with peak complex amplitudes. After the initial transient has decayed, substitution into the Drude model equation gives the complex conductivityHere the mobile species is Electrons. With the alternative $e^{+i\omega t}$ convention, the denominator is $1+i\omega \tau$ and the imaginary part changes sign; the physical response is identical.^[ref]

For $E_x(t)=E_0\cos \omega t$ with $\omega >0$, the real-time current density isThus a positive argument of complex conductivity in the $e^{-i\omega t}$ convention means that current density lags the electric field. At $\omega \tau =1$, its real part and imaginary part are both ${\sigma }_0/2$, its modulus is ${\sigma }_0/\sqrt{2}$, and the lag is $\pi /4$.

For $\omega \tau \ll 1$, complex conductivity tends to the positive constant ${\sigma }_0$: current density nearly follows the electric field. For $\omega \tau \gg 1$ within this model,The current density amplitude decreases and its response becomes predominantly inertial. Average power absorbed per volume is $\overline{p}=\frac{1}{2}\mathrm{Re}\sigma |\hat{\mathbf{E}}{|}^2\ge 0$. These limits describe the material response to a specified local electric field, not the complete electromagnetic response of a finite specimen with contacts. The Drude response has its pole at $\omega =-i/\tau$, consistent with the decaying causal response of a first-order relaxation equation.

The simple Drude model does not predict the microscopic momentum relaxation time. It neglects electronic band structure and Fermi-Dirac statistics; a useful semiclassical extension replaces $m$ by an appropriate band effective mass, but neither a single scalar mass nor one constant momentum relaxation time describes every material. Several charge carriers, energy-dependent scattering, and transitions between electronic bands can spoil the simple Drude frequency response. A successful low-angular frequency fit does not justify extrapolation to arbitrarily large angular frequencies.

The Drude responsehas a pole at $\omega =-i/t_0$. Analyticity in the upper half plane therefore requiresFor real frequency,The sign condition from part ii then requiresso with a nonzero causal relaxation time the convention used in this question has ${\sigma }_0<0$. In conventions where the physical conductivity is defined with an additional minus sign, its static value is positive. The parameter $t_0$ is the relaxation time: after forcing is removed, the corresponding current or response decays as $e^{-t/t_0}$.