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Department of Taxation and Finance

Wireless communications surcharge

  • Web File is now available in your Business Online Services account. From the Services menu, select Other taxes, then choose Wireless communications surcharge web file. For important payment information, see ACH debit block.

  • Dutchess and Niagara counties impose a local wireless communications surcharge effective March 1, 2018.
    See PUB-451, Wireless Communications Surcharge Rates on Postpaid Wireless Communications Services, and PUB-452, Wireless Communications Surcharge Rates on Prepaid Wireless Communications Services.

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, and
  • reloads of mobile phones or mobile phone cards with additional minutes.

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.

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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