Skip universal navigation

New York State Universal header

Skip to main content

Report:  Report on the Taxation of the Telecommunications Industry in New York State

Chapter 59 of the Laws of 2009, Part NN mandated that the Department of Taxation and Finance, in consultation with the New York State Public Service Commission, conduct a study to examine the assessments, fees, tax rates, and associated policies of the state of New York as they relate to the telecommunications industry. The attached report is the result of that mandate.

The report proceeds by first providing a discussion of the scope and nature of the telecommunications industry in New York. The report then provides a basic discussion of all the taxes, fees, and assessments to which the industry is subject. Finally, the report culminates in the challenging task of presenting a matrix that attempts to show what taxes apply to the various services provided by the industry.

This report is not an exhaustive examination of the tax issues affecting the telecommunications industry. However, we hope that the concerned parties find it of interest and that it may lead to further examination of tax policy regarding the telecommunications industry.

The following report 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. 

Taxation of the Telecommunications Industry in New York State report (pdf)

Updated: