Postpaid wireless communications service supplier
Beginning September 1, 2025, St. Lawrence County is imposing a local surcharge rate on wireless communications services.
- Postpaid: WCS-1, Postpaid Wireless Communications Surcharge Return The combined state and local surcharge rate will increase from $1.20 to $1.50.
- Prepaid: WCS-2-PRE, Prepaid Wireless Communications Surcharge Return The combined state and local surcharge rate will increase from $0.90 to $1.20.
For more information, see WCS-25-1, St. Lawrence County Imposes Wireless Communications Surcharge Rate Effective September 1, 2025.
If you are a postpaid wireless communications service supplier, you must collect the postpaid wireless communications surcharge and file a quarterly return with the Tax Department. You must separately state the surcharge and identify it as the public safety communications surcharge on bills that you issue to your customers. If space limitations on a bill do not allow for a supplier to identify the surcharge as the public safety communications surcharge, then, in those limited circumstances, it would be sufficient for the supplier to use PSCS as an alternative to identify the surcharge. See the sections below for more information.