Wireless communications surcharge
You are a prepaid wireless communications seller if you make retail sales of prepaid wireless communications services.
Prepaid wireless communications services include:
- mobile phones or mobile phone cards preloaded with a set dollar amount or number of minutes, and
- reloading mobile phones or mobile phone cards with additional minutes.
Any calling card that is preloaded with a set dollar amount, minutes, or units of air time, and can be used on a mobile phone to make calls, is a prepaid wireless communications service. For example, international calling cards that can be used on both landlines and mobile phones are subject to the surcharge.
You are a postpaid wireless communications service supplier if you:
- are a facilities-based carrier or a reseller;
- provide wireless communications services to customers on a recurring basis or pursuant to a contract; and
- have one or more wireless communications customers in New York State.
Wireless communications services include all commercial mobile services which offer real-time, two-way voice or data service that is interconnected with the public switched telephone network or otherwise provides access to emergency communications services.
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