Department of Taxation and Finance
Wireless Communications Surcharge Rates on Prepaid Wireless Communications Services Effective September 1, 2025
Publication 452
(9/25)
The Tax Law imposes a public safety communications surcharge on prepaid wireless communications services. The New York State wireless communications surcharge on prepaid wireless communications services is $0.90 (90 cents) on each retail sale of a prepaid wireless communications service that occurs in New York State, whether or not the service is sold with tangible personal property. In addition, New York City and counties outside New York City may impose a local surcharge on each retail sale of a prepaid wireless communications service within the locality, whether or not the service is sold with tangible personal property.
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 452 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 | $2.15 |
| Allegany County | $1.20 |
| Bronx | see New York City |
| Broome County1 | $2.30 |
| Cattaraugus County | $1.20 |
| Cayuga County | $1.20 |
| Chautauqua County | $1.20 |
| Chemung County | $1.20 |
| Chenango County | $1.20 |
| Clinton County | $1.20 |
| Columbia County | $1.20 |
| Cortland County | $1.20 |
| Delaware County | $1.20 |
| Dutchess County | $1.20 |
| Erie County | $1.20 |
| Essex County | $1.20 |
| Franklin County | $1.20 |
| Fulton County | $1.20 |
| Genesee County | $1.20 |
| Greene County | $1.20 |
| Herkimer County | $1.20 |
| Jefferson County | $1.20 |
| Kings (Brooklyn) | see New York City |
| Lewis County | $1.20 |
| Livingston County | $1.20 |
| Madison County2 | $1.85 |
| Monroe County | $1.20 |
| Montgomery County | $1.20 |
| Nassau County | $1.20 |
| New York (Manhattan) | see New York City |
| New York City | $1.20 |
| Niagara County | $1.20 |
| Oneida County | $1.20 |
| Onondaga County | $1.20 |
| Ontario County | $1.20 |
| Orange County | $1.20 |
| Orleans County | $1.20 |
| Oswego County | $1.20 |
| Otsego County | $1.20 |
| Putnam County | $1.20 |
| Queens | see New York City |
| Rensselaer County | $1.20 |
| Richmond (Staten Island) | see New York City |
| Rockland County | $1.20 |
| St. Lawrence County | $1.20 |
| Saratoga County | $1.20 |
| Schenectady County | $1.20 |
| Schoharie County | $1.20 |
| Schuyler County | $1.20 |
| Seneca County | $1.20 |
| Steuben County | $1.20 |
| Suffolk County | $1.20 |
| Sullivan County | $1.20 |
| Tioga County3 | $2.20 |
| Tompkins County | $1.20 |
| Ulster County | $1.20 |
| Warren County | $1.20 |
| Washington County | $1.20 |
| Wayne County | $1.20 |
| Westchester County | $1.20 |
| Wyoming County | $1.20 |
| Yates County | $1.20 |
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 | $0.90 |
Contact information
Need help?
For resources and more information about the prepaid wireless communications surcharge, see:
- Prepaid wireless communications seller
- Form WCS-2-PRE, Prepaid Wireless Communications Surcharge Return
- Web File demo: Wireless Communications Surcharge (Prepaid)
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