Wireless communications surcharge
Prepaid wireless communications seller
Do you make retail sales of prepaid wireless communications services? Learn about your filing requirements.
Postpaid wireless communications service supplier
Do you provide wireless communications services to customers with a place of primary use in New York State? Learn about your filing requirements.
Who is a prepaid wireless communications seller?
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 (including refill or recharge authorization codes) preloaded with a set dollar amount or number of minutes,
- reloads of mobile phones or mobile phone cards with additional minutes, and
- cards, PINs, or codes that give access to only texting services.
Any prepaid phone card that can be used on a mobile phone to make or receive calls is a prepaid wireless communications service. For example, long distance or international calling cards that can be used on both landlines and mobile phones are subject to the surcharge.
Who is a postpaid wireless communications service supplier?
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.
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- Wireless communications surcharge forms and instructions (current year)
- Wireless communications surcharge TSB-Ms
- Wireless communications surcharge publications
- Wireless communications rate change notices