Get New York State Department Of Taxation And Finance Instructions For Form Ct-186-e Telecommunications

An additional 0.375% MTA Tax Surcharge applies in the New York Metropolitan area and may be bundled with the State or Local Sales Tax. Calls to entertainment and information services, such as those dialed using 500, 700, 800 or 900 telephone numbers, are taxed at an additional 5%. Telecommunications Taxes and Surcharges ny.gov https://dps.ny.gov › telecommunications-taxes-and-surch... ny.gov https://dps.ny.gov › telecommunications-taxes-and-surch...

This means that businesses providing SaaS to customers in the state should collect and remit sales taxes on their sales transactions. While New York broadly taxes SaaS and other cloud services, the state taxes virtually no digital goods, but for gaming, which the state has determined is taxable.

NYS Tax and Finance, working through the Office of the State Comptroller, redistributes the collected monies to localities. Tax Law § 186-f imposes a surcharge of $1.20 per month per wireless device or $0.90 per retail sale of a prepaid device. The surcharge is collected by NYS Tax and Finance.

Tax exempt property and services Specific exemptionTax Law section(s) Certain residential energy sources and services 1105-A Certain food and drinks 1115(a)(1) Water delivered through mains or pipes 1115(a)(2) Drugs, medicines, medical equipment and related services, and certain medical supplies 1115(a)(3) and 1115(g)76 more rows • Apr 2, 2024

Local surcharge (Tax Law § 186-g) The authorized local surcharge is $0.30 (30 cents) on each retail sale of a prepaid wireless communications service within a locality, whether or not the sale is made in conjunction with the sale of any tangible personal property. TSB-M-17(2)WCS Wireless Communications Surcharge ny.gov https://.tax.ny.gov › pdf › memos › wireless ny.gov https://.tax.ny.gov › pdf › memos › wireless

No judgment or final order in any action or proceeding shall be made for the foreclosure or the enforcement of any mortgage which is subject to any tax imposed by this article or of any debt or obligation secured by any such mortgage, unless the taxes imposed by this article shall have been paid as provided in this ...

(2) There is hereby imposed an excise tax on the sale of mobile telecommunication services, by any person which is a provider of telecommunication 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 ...

Internet Access Service - Not Taxable Moreover, the provision of Internet access service does not constitute the carrying on of a telephone, local telephone, telegraph, or transmission business for purposes of the taxes imposed under Article 9 of the Tax Law. (Tax Law, sections 179 and 1115(v).)