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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.

The following reports can be downloaded and saved in pdf format. To view and print our pdf reports, you need an installed copy of the Adobe Acrobat Reader -- which is available for free. 

Telecommunications report (pdf)

Appendices (pdf)

Tables 5 and 9-11  (pdf)

Updated: