NY A04534

Removes the exemption for mobile telecommunications service from state sales and compensating use taxes, effectively imposing state tax on cell phone service receipts starting March 1, 2014.

Allows cities, counties, and school districts to voluntarily exempt mobile telecommunications service from local sales taxes by enacting a resolution, with the exemption effective March 1, 2014 or later.

Requires local jurisdictions imposing sales taxes to exclude mobile telecommunications service from taxation unless they affirmatively elect to include it, placing the burden on localities to opt out.

Modifies state tax law to clarify that the mobile telecommunications service exemption is no longer a mandatory statewide exemption but becomes an optional local provision.