Department of Taxation and Finance
Wireless Communications Surcharge Rates on Postpaid Wireless Communications Services Effective September 1, 2025
Publication 451
(9/25)
The Tax Law imposes a public safety communications surcharge on postpaid wireless communications services. The New York State wireless communications surcharge on postpaid wireless communications services is $1.20 per month for each device in service during any part of a month for every customer whose place of primary use is in New York State. In addition, New York City and counties outside New York City may impose a local surcharge per month for each device in service during any part of a month for every customer whose place of primary use is in the locality.
Part 1: Surcharge rate for localities that impose a local wireless communications surcharge
The chart below lists the combined state and local surcharge rate for the localities that impose a local surcharge.
Changes since the previous version of Publication 451 apply only to the addition of St. Lawrence County rates.
See Part 2 for a list of localities that do not impose a local surcharge.
| Jurisdiction | Surcharge rate |
|---|---|
| Albany County4 | $2.45 |
| Allegany County | $1.50 |
| Bronx | see New York City |
| Broome County1 | $2.60 |
| Cattaraugus County | $1.50 |
| Cayuga County | $1.50 |
| Chautauqua County | $1.50 |
| Chemung County | $1.50 |
| Chenango County | $1.50 |
| Clinton County | $1.50 |
| Columbia County | $1.50 |
| Cortland County | $1.50 |
| Delaware County | $1.50 |
| Dutchess County | $1.50 |
| Erie County | $1.50 |
| Essex County | $1.50 |
| Franklin County | $1.50 |
| Fulton County | $1.50 |
| Genesee County | $1.50 |
| Greene County | $1.50 |
| Herkimer County | $1.50 |
| Jefferson County | $1.50 |
| Kings (Brooklyn) | see New York City |
| Lewis County | $1.50 |
| Livingston County | $1.50 |
| Madison County2 | $2.15 |
| Monroe County | $1.50 |
| Montgomery County | $1.50 |
| Nassau County | $1.50 |
| New York (Manhattan) | see New York City |
| New York City | $1.50 |
| Niagara County | $1.50 |
| Oneida County | $1.50 |
| Onondaga County | $1.50 |
| Ontario County | $1.50 |
| Orange County | $1.50 |
| Orleans County | $1.50 |
| Oswego County | $1.50 |
| Otsego County | $1.50 |
| Putnam County | $1.50 |
| Queens | see New York City |
| Rensselaer County | $1.50 |
| Richmond (Staten Island) | see New York City |
| Rockland County | $1.50 |
| St. Lawrence County | $1.50 |
| Saratoga County | $1.50 |
| Schenectady County | $1.50 |
| Schoharie County | $1.50 |
| Schuyler County | $1.50 |
| Seneca County | $1.50 |
| Steuben County | $1.50 |
| Suffolk County | $1.50 |
| Sullivan County | $1.50 |
| Tioga County3 | $2.50 |
| Tompkins County | $1.50 |
| Ulster County | $1.50 |
| Warren County | $1.50 |
| Washington County | $1.50 |
| Wayne County | $1.50 |
| Westchester County | $1.50 |
| Wyoming County | $1.50 |
| Yates County | $1.50 |
Part 2: Surcharge rate for localities that do not impose a local wireless communications surcharge
The chart below lists the localities that do not impose a local surcharge and reflects the New York State surcharge rate only.
| Jurisdiction | New York State surcharge rate |
|---|---|
| Hamilton County | $1.20 |
Contact information
Need help?
For resources and more information about the postpaid wireless communications surcharge, see:
- Postpaid wireless communications service supplier
- Form WCS-1, Postpaid Wireless Communications Surcharge Return
- Web File demo: Wireless Communications Surcharge (Postpaid)
For assistance with Online Services, see Technical support and Online Services: Tools and Tips.
For contact information, see Contact us.
For help with something else, see Help and contact resources.