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

186-a and 186-c General Information Section 186-e imposes a 3.5% excise tax on the gross charges from: (1) any intrastate telecommunication services; (2) any interstate or international telecommunication services that originate or terminate in New York State and are charged to a service address in New York State (regardless of where the amounts charged are actually billed or ultimately paid); and (3) private telecommunication services attributable to New York State. Relative to section 186-a, a.

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Related content

Instructions for Form CT-186-E - Tax.NY.gov
Every provider of telecommunication services must file Form CT‑186‑E to report the tax...
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Summary of Tax Provisions in SFY 2016-17 Budget
Jun 1, 2016 — • Article 9, Section 186-e, Excise Tax on Telecommunications...
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Publication 3823 (Rev. 9-2014)
Aug 16, 2012 — Guidelines for filing 94x e-file returns. Publication 3823 contains the...
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New York State tax warrants expire after 20 years. Importantly, the statute of limitations period starts to run on the first day a tax warrant could have been filed by the Tax Department, not when the warrant was actually filed.

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).)

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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Content Takedown Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232