Bill > S05870

This bill removes the state sales tax on wireless telephone services (mobile telecommunications services) statewide, while simultaneously providing local governments (cities, counties, and school districts) the option to individually choose whether to maintain such a tax. Specifically, the bill eliminates the current state-level exemption on mobile telecommunications service sales taxes, which previously only applied to services from a home service provider when the customer's primary use was outside New York State. The bill allows local jurisdictions to independently decide whether they want to continue taxing mobile telecommunications services by passing a specific type of resolution. Any local government can choose to exempt mobile telecommunications services from their local sales taxes, mirroring the state-level exemption. The effective date for these changes is March 1, 2026, giving local governments and telecommunications providers ample time to prepare for the new tax structure. This legislation aims to provide taxpayer relief by potentially reducing the overall tax burden on wireless telephone services, while maintaining local flexibility in taxation.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S5870