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Department of Taxation and Finance

Wireless communications surcharges

Changes to the Tax Law that take effect December 1, 2017, impose a state surcharge on the retail sale of prepaid wireless communications services. This amendment expands the current wireless communications surcharge on postpaid devices. Counties and New York City also have the option to impose these surcharges. The New York State Department of Taxation and Finance will administer the state and any locally imposed surcharges on the provision of both postpaid and prepaid wireless communications services.

The Department of Taxation and Finance is in the process of implementing these amendments, including developing an online filing application and other guidance. Businesses that may be impacted because they sell postpaid wireless services, prepaid wireless services, or both, should visit this webpage periodically to view additional information over time. Businesses can also sign up for automatic email updates by subscribing to our Wireless Communications Surcharges email list.