Department of Taxation and Finance

St. Lawrence County Imposes Wireless Communications Surcharge Rate

Effective September 1, 2025

WCS-25-1

August 28, 2025

A public safety communications surcharge is imposed on wireless communications services in New York State. New York City and counties outside New York City may also impose a local surcharge on wireless communications services.

Beginning September 1, 2025, St. Lawrence County is imposing a local surcharge rate of thirty cents ($0.30) on wireless communications services as follows:

• Postpaid: WCS-1, Postpaid Wireless Communications Surcharge Return

The combined state and local surcharge rate will increase from $1.20 to $1.50. When Web Filing the return, use the St. Lawrence County $1.50 entry line to report the surcharge on all devices in service during any part of a month for every customer whose place of primary use is in St. Lawrence County.

• Prepaid: WCS-2-PRE, Prepaid Wireless Communications Surcharge Return

The combined state and local surcharge rate will increase from $0.90 to $1.20. When Web Filing the return, use the St. Lawrence County $1.20 entry line to report retail sales of prepaid wireless communications services in St. Lawrence County.