Bill > S06742

This bill eliminates sales and compensating use taxes on telephone answering services in New York State. Specifically, the legislation removes references to telephone answering services from three sections of the tax law: Section 1105(b), which defines taxable sales; Section 1110(a), which describes use tax provisions; and Section 1131(4), which outlines property and services subject to tax. By deleting these references, the bill effectively exempts telephone answering services from both sales tax when purchased and use tax when utilized within the state. The bill is set to take effect on the first day of the sales tax quarterly period that begins at least 90 days after it becomes law, allowing businesses and tax authorities time to adjust to the change. The removal of these taxes could potentially reduce costs for businesses that rely on telephone answering services, making such services more affordable and potentially encouraging their use.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S6742