Prepaid wireless communications seller
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 prepaid wireless communications seller, you must collect the prepaid 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 any receipt or other statement of the price that you issue to your customers. If space limitations on a sales slip, invoice, receipt, or other statement of the price receipt do not allow for a seller to identify the surcharge as the public safety communications surcharge, then, in those limited circumstances, it would be sufficient for the seller to use PSCS as an alternative to identify the surcharge. See the sections below for more information.