Improving New York State's Telecommunications Taxes - A Background Study and Status Report

As part of the revamped gross receipts tax legislation contained in Chapter 2 of the Laws of 1995, the State mandated that the Department of Taxation and Finance conduct a study of telecommunications taxation in New York State.  This preliminary report presents background information necessary for developing and evaluating tax policy options that will modernize New York’s telecommunications taxes.

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Telecommunications report (pdf)

Appendices (pdf)

Tables 5 and 9-11  (pdf)