Public safety communications surcharge
Effective December 1, 2017, changes to the Tax Law impose a state surcharge on the retail sale of prepaid wireless communications services. This amendment expanded the public safety communications surcharge imposed on postpaid wireless services. Counties and New York City also have the option to impose these surcharges. Please visit Wireless communications surcharge for more information.
For information on the surcharge in effect through November 30, 2017, see TSB-M-09(8)C, Public Safety Communications Surcharge.