NY A05772

Removes the exemption for mobile telecommunications service from New York State sales and compensating use taxes, effective March 1, 2012, making wireless telephone services subject to state taxation.

Amends local tax law to allow cities, counties, and school districts to elect whether to exempt mobile telecommunications service from local sales taxes by enacting a resolution.

Permits cities with populations of one million or more (specifically New York City) to incorporate mobile telecommunications service tax exemptions into local law through resolution without requiring state legislative approval.

Requires local tax laws to exclude the mobile telecommunications service exemption from mandatory provisions unless the local jurisdiction specifically elects to include it.