A9204 — Relates to excise tax on telecommunication services

Summary

Relates to excise tax on telecommunication services (Part A); relates to temporary municipal assistance sales and compensating use taxes for cities of one million or more on telecommunication services (Part B).

Bill Text

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This bill amends 2 section(s) of the New York Consolidated Laws: Section 1115 of the tax law; Section 1107 of the tax law.

• Section 1115 of the tax law

  by a home service provider if the mobile telecommunications customer's place of primary use is within a taxing jurisdiction outside this state (1) Gross receipt from the sale of mobile telecommunications service provided by a home service provider shall include "charges for mobile telecommuni- cations service" as described in paragraph one of subdivision (l) of section eleven hundred eleven of this chapter, regardless of where the mobile telecommunications service originates, terminates or passes through. (2) (A) Any charge for a service or property billed by or for a mobile telecommunications customer's home service provider shall be deemed to be provided by such mobile telecommunications customer's home service provider. (B) Charges for mobile telecommunications service that are provided or deemed to be provided by a mobile telecommunications customer's home service provider shall be sourced to the taxing jurisdiction where the mobile telecommunications customer's place of primary use is located, regardless of where the mobile telecommunications service originates, terminates or passes through. (h) For the purpose of applying the provisions of this section to mobile telecommunications service, the following terms when used in relation to mobile telecommunications service shall be defined as such terms are defined in section eleven hundred one of this chapter: "mobile telecommunications service," "mobile telecommunications customer," "home service provider," "licensed service area," "reseller," "serving carri- er," "place of primary use" and "taxing jurisdiction". (1) , except for the sale of mobile telecommunication services that are subject to tax under subparagraph two of this para- graph, by any person which is a provider of telecommunication services, (2) There is hereby imposed an excise tax on the sale of mobile tele- communication services, by any person which is a provider of telecommu- nication services, to be paid by such person, at the rate of two and nine-tenths percent on and after May first, two thousand fifteen of gross receipts from any mobile telecommunications service provided by a home service provider where the mobile telecommunications customer's place of primary use is within this state. (1) , except for the gross receipts from mobile telecommunication services that are subject to tax under subparagraph two of this paragraph, (2) In addition to the surcharge imposed by paragraph (a) of this subdivision, there is hereby imposed a surcharge on the gross receipts from mobile telecommunication services relating to the metropolitan commuter transportation district at the rate of seven-tenths and two- hundredths and one-thousandth percent on and after May first, two thou- sand fifteen. All the definitions and other provisions of section one hundred eighty-six-e of this article shall apply to the tax imposed by this subparagraph with such modification and limitation as may be neces- sary (including substituting the words "metropolitan commuter transpor- tation district" for "state" where appropriate) in order to adapt the language of such section one hundred eighty-six-e of this article to the surcharge imposed by this subparagraph within such metropolitan commuter transportation district so as to include any mobile telecommunications service provided by a home service provider where the mobile telecommu- nications customer's place of primary use is within such metropolitan commuter transportation district. → italics (5) Mobile telecommunications exclusion. The sale of mobile telecommu- nication service shall in no event constitute a telecommunications service, and the receipts from the sale of such service are without the scope of the tax imposed by this section.

  amended

• Section 1107 of the tax law

  article article article → (12) Except as otherwise provided by law, the exemption provided in subdivision (cc) of section eleven hundred fifteen of this article relating to mobile telecommunication services shall be applicable pursu- ant to a local law, ordinance or resolution adopted by a city subject to the provisions of this section. Such city is empowered to adopt or repeal such a local law, ordinance or resolution. Such adoption or repeal shall also be deemed to amend any local law, ordinance or resol- ution enacted by such a city imposing taxes pursuant to the authority of subdivision (a) of section twelve hundred ten of this chapter. Any local law, ordinance or resolution enacted by any city, county or school district, imposing the taxes authorized by this subdivision, shall omit the mobile telecommunication services exemption provided for in subdivi- sion (cc) of section eleven hundred fifteen of this chapter, unless such city, county or school district elects otherwise; provided that if such a city having a population of one million or more enacts the resolution described in subdivision (p) of this section or repeals such resolution, such resolution or repeal shall also be deemed to amend any local law, ordinance or resolution enacted by such a city imposing such taxes pursuant to the authority of this subdivision, whether or not such taxes are suspended at the time such city enacts its resolution pursuant to subdivision (p) of this section or at the time of such repeal; provided, further, that any such local law, ordinance or resolution and section eleven hundred seven of this chapter, as deemed to be amended in the event a city of one million or more enacts a resolution pursuant to the authority of subdivision (p) of this section, shall be further amended, as provided in section twelve hundred eighteen of this subpart, so that the wireless telecommunications services exemption in any such local law, ordinance or resolution or in such section eleven hundred seven of this chapter is the same as the mobile telecommunication services exemption in subdivision (cc) of section eleven hundred fifteen of this chapter. (iii) Any local law, ordinance or resolution enacted by any city, county or school district, imposing the taxes authorized by this subdivision, shall omit the residential solar energy systems equipment and electricity exemption provided for in subdivision (ee), the commer- cial solar energy systems equipment and electricity exemption provided for in subdivision (ii) and the clothing and footwear exemption provided for in paragraph thirty of subdivision (a) of section eleven hundred fifteen of this chapter, unless such city, county or school district elects otherwise as to either such residential solar energy systems equipment and electricity exemption, such commercial solar energy systems equipment and electricity exemption or such clothing and foot- wear exemption. chapter chapter chapter ; provided, further, that a local law, ordinance or resolution providing for the exemption described in subdivision (cc) of section eleven hundred fifteen of this chapter or repealing any such exemption so provided and a resolution enacted pursuant to the authority of subdivi- sion (p) of this section providing such exemption or repealing such exemption so provided may go into effect immediately (p) Notwithstanding any other provision of state or local law, ordi- nance or resolution to the contrary: (1) Any city having a population of one million or more in which the taxes imposed by section eleven hundred seven of this chapter are in effect, acting through its local legisla- tive body, is hereby authorized and empowered to elect to provide the exemption from such taxes for the same mobile communications services exempt from state sales and compensating use taxes described in subdivi- sion (cc) of section eleven hundred fifteen of this chapter by enacting a resolution in the form set forth in paragraph two of this subdivision; whereupon, upon complian

  amended

Action History

1. January 07, 2026

   REFERRED TO WAYS AND MEANS

2. November 03, 2025

   REFERRED TO WAYS AND MEANS

Sponsors

• William A. Barclay · Primary

Subjects