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Wireless communications surcharge

Prepaid and postpaid guidance documents are available.New posting 

Changes to the Tax Law that take effect December 1, 2017, impose a state surcharge on the retail sale of prepaid wireless communications services. This amendment expands the current surcharge imposed on postpaid wireless services. Counties and New York City also have the option to impose these surcharges.

The Department of Taxation and Finance is in the process of implementing these amendments, including developing an online filing application. Businesses that may be impacted because they sell postpaid wireless services, prepaid wireless services, or both, should visit this webpage periodically to view additional information over time. Businesses can also sign up for automatic email updates by subscribing to our Wireless Communications Surcharges email list.

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.

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.

To receive automatic email updates, subscribe to our Wireless Communications Surcharges email list.