The New York Application for Refund of Wireless Communications Surcharge is an online form used to request a refund of the tax imposed on consumer wireless services. It is available in two versions: one for individuals and one for businesses. Individuals can apply for a refund of the 5% State and Local Sales and Use Tax imposed on cellular and wireless services, as well as the Wireless Communications Surcharge of 4%. Businesses can apply for a refund of the 4% Wireless Communications Surcharge. The process requires the applicant to provide their personal information, such as name, address, Social Security number, and phone number. Once the application is submitted, the New York State Department of Taxation and Finance will review the application and if eligible, a refund will be issued.