NYS Tax Department - Information on wireless communications surcharge on prepaid wireless services effective December 1, 2017

New York State Department of Taxation and Finance sent this bulletin at 08/14/2017 11:00 AM EDT

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Information on wireless communications surcharge on prepaid wireless services effective December 1, 2017

Changes to the Tax Law that take effect December 1, 2017, impose a State surcharge on the retail sale of prepaid wireless communications services. Counties and New York City also have the option to impose this surcharge.

Examples of prepaid wireless communications services include:

• mobile phones or mobile phone cards that are preloaded with a set dollar amount or number of minutes; and

• reloading mobile phones or mobile phone cards with additional minutes.

Businesses that sell prepaid wireless communications services at retail are required to collect surcharges beginning December 1, 2017.

The Department of Taxation and Finance is in the process of implementing these amendments, including developing an online filing application and other guidance. Affected businesses can visit our Wireless Communications Surcharges webpage for more information. They can also sign up for automatic email updates by visiting our Email services page and subscribing to our Wireless Communications Surcharges email list.

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