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Department of Taxation and Finance

Wireless communications surcharge memos (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

Wireless communications surcharges memos - 2018 (TSB-M)
TSB-M-18(1)WCS Clarification of the Definition of a Prepaid Wireless Communications Service
TSB-M-17(2) Wireless Communications Surcharge on Prepaid Wireless Communications Services Note: The information in this memo is still valid.  See TSB-M-18(1)WCS for clarifying information
TSB-M-17(1) Wireless Communications Surcharge on Postpaid Wireless Communications Services

Other information