Bill > A09204

This bill modifies the existing tax law regarding excise taxes on telecommunications services, with a specific focus on mobile telecommunications services. The bill eliminates previous provisions that imposed different tax rates and sourcing rules for mobile telecommunications services, and instead creates a complete exemption for mobile telecommunications services from state and local sales taxes. For cities with a population of one million or more, the bill allows the local legislative body to adopt a resolution that would implement the same mobile telecommunications service tax exemption at the local level. The bill provides a mechanism for cities to opt into this exemption by passing a specific form of resolution, which would effectively remove sales and compensating use taxes on mobile telecommunications services within their jurisdiction. The changes are designed to simplify and standardize the tax treatment of mobile telecommunications services, removing complex previous rules about service providers, place of primary use, and varying tax rates. The bill will take effect on the first day of a sales tax quarterly period at least 90 days after becoming law, with provisions for gradual implementation and transition.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A9204