Skip universal navigation

New York State Universal header

Skip to main content

Schedule T: Taxes on Telephone Services

Complete Schedule T if you:

  • Provide residential or nonresidential telephone, telephone answering, and telegraph services in the city school districts (including the counties and cities in which they are located) listed.
  • Purchased the above services or property without payment of tax (under direct payment permits, exempt purchase certificates, or otherwise) on which you now owe tax.

Business activity: If you are normally required to file this schedule but you have nothing to report on it for this filing period, select "No."

Sales of residential and nonresidential telephone services are subject to full state and local tax. Jurisdictions listed on this schedule also impose an additional tax on telephone services, or require separate reporting for distribution purposes.  Sales of telephone services in jurisdictions not listed on this schedule are reported on the appropriate jurisdiction line on your main return.

Credits against taxable sales and services: Credits that can be identified by locality must be claimed on the appropriate jurisdiction line. For example, if you charge tax to a customer and later determine that the sale is exempt and you refund the tax to the customer, you may claim a credit for the tax you collected. For more information on credits, see Claiming credits on your sales tax return