Public safety communcations surcharge

New York State imposes a public safety communications surcharge on wireless communications service provided to a wireless communications customer with a place of primary use in New York State.

Who must pay the surcharge

The surcharge is to be collected by wireless communications service suppliers from their customers. Examples of devices subject to the surcharge include cellular telephones, two-way beepers, PDAs, handheld or laptop computers, and other devices that have two-way wireless communications capabilities over the public switched network. One-way beepers, walkie-talkies, and medical lifeline devices are not subject to the surcharge.

Surcharge Rate

The surcharge is $1.20 per month per device used to access this service during any part of each month. Wireless communications service plans that include multiple devices are subject to the surcharge on each device, regardless of the pricing structure for the plan.

When to file and pay

Wireless communications service suppliers must report and pay the surcharge to the Tax Department each quarter. The quarters and corresponding due dates are:

Quarter	Due Date
December 1 - February 28 (29)	March 15
March 1 - May 31	June 15
June 1 - August 31	September 15
September 1 - November 30	December 15

If the due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.

Return and instructions

Form WCS-1, Public Safety Communications Surcharge Return
Form WCS-1-I, Instructions for Form WCS-1, Public Safety Communications Surcharge Return
For previous years forms see wireless communications tax forms for tax year

More information

TSB-M-09(8)C, Public Safety Communications Surcharge