NY A05539

Eliminates the separate 2.9% excise tax on mobile telecommunications services by removing mobile telecommunications services from the definition of taxable telecommunications services under Tax Law Section 186-e.

Removes language restricting the mobile telecommunications exemption to customers with primary use outside New York State, making the exemption applicable to all mobile telecommunications services regardless of customer location.

Eliminates the separate surcharge on mobile telecommunications services imposed under the Metropolitan Commuter Transportation District tax.

Authorizes cities with populations of one million or more to adopt resolutions exempting mobile telecommunications services from local sales and compensating use taxes, with such resolutions taking effect immediately upon compliance with filing requirements.

Effective date: first day of a sales tax quarterly period beginning at least 90 days after the bill becomes law, with applicable transitional provisions in Tax Law Sections 1106 and 1217.