N.Y.
Tax Law Section 186-F
Public safety communications surcharge
1.
Definitions. As used in this section, where not otherwise specifically defined and unless a different meaning is clearly required:(a)
“Place of primary use” has the same meaning as that term is defined in paragraph twenty-six of subdivision (b) of § 1101 (Definitions)section eleven hundred one of this chapter.(b)
“Wireless communications customer” means mobile telecommunications customer as defined in subparagraph (i) of paragraph twenty-seven of subdivision (b) of § 1101 (Definitions)section eleven hundred one of this chapter, who contracts for or is the end user of wireless communications service.(c)
“Wireless communications device” means any equipment used to access a wireless communications service.(d)
“Wireless communications service” means all commercial mobile services, as that term is defined in section 332(d) of title 47 of the United States Code, as amended from time to time, including, but not limited to, all broadband personal communications services, wireless radio telephone services, geographic area specialized and enhanced specialized mobile radio services, and incumbent-wide area specialized mobile radio licensees, which offer real time, two-way voice or data service that is interconnected with the public switched telephone network or otherwise provides access to emergency communications services.(e)
“Wireless communications service supplier” means a home service provider as defined in subparagraph (ii) of paragraph twenty-seven of subdivision (b) of § 1101 (Definitions)section eleven hundred one of this chapter, provided that the home service provider provides wireless communications service and has one or more wireless communications customers in New York state.(f)
“Prepaid wireless communications seller” means a person making a retail sale of prepaid wireless communications service.(g)
“Prepaid wireless communications service” means a prepaid mobile calling service as defined in paragraph twenty-two of subdivision (b) of § 1101 (Definitions)section eleven hundred one of this chapter. 2
Source:
Section 186-F — Public safety communications surcharge, https://www.nysenate.gov/legislation/laws/TAX/186-F
(updated Apr. 26, 2024; accessed Oct. 26, 2024).