New York A 9204: Relates to excise tax on telecommunication services

Bill Text

Bill Search and Legislative Information | New York State Assembly 

• 

• 

• 

• 

• 

• 

• 

• 

 Skip to main content 

 New York State Assembly

 Speaker Carl E. Heastie

 --> 
 --> 

 --> 

• 
 Assembly Members 

• 
 Legislative Info 

• 
 Public Hearings 

• 
 Speaker's Press 

• 
 Assembly Reports 

• 
 Committees & More 

• Bill Search Home
• Laws
• Legislative Calendar
• Public Hearing Schedule
• Assembly Calendars
• Assembly Committee Agenda 

 Javascript must be enabled to properly view this page. 

 Bill No.: 

• Summary 
• Actions 
• Committee&nbspVotes 
• Floor&nbspVotes 
• Memo 
• Text 
• LFIN 
• Chamber&nbspVideo/Transcript 
A09204 Summary:

BILL NOA09204 

&nbsp

SAME ASNo Same As

&nbsp

SPONSORBarclay

&nbsp

COSPNSRBlankenbush, DiPietro, Friend, Brabenec, Walsh, Miller, Manktelow, Gallahan, Lemondes, Simpson,
 Tague

&nbsp

MLTSPNSRHawley

&nbsp

Amd §§1115, 186-e, 186-c, 1107 & 1210, Tax L

&nbsp

Relates to excise tax on telecommunication services (Part A); relates to temporary municipal assistance sales and compensating use taxes for cities of one million or more on telecommunication services (Part B).

Go to top A09204 Actions:

BILL NOA09204 

&nbsp

11/03/2025referred to ways and means

01/07/2026referred to ways and means

Go to topA09204 Committee&nbspVotes:

Go to topA09204 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topA09204 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 9204

 2025-2026 Regular Sessions

 IN ASSEMBLY

 November 3, 2025
 ___________

 Introduced by M. of A. BARCLAY, BLANKENBUSH, DiPIETRO, FRIEND, BRABENEC,
 WALSH, MILLER, MANKTELOW, GALLAHAN, LEMONDES, SIMPSON, TAGUE --
 Multi-Sponsored by -- M. of A. HAWLEY -- read once and referred to the
 Committee on Ways and Means

 AN ACT to amend the tax law, in relation to excise tax on telecommuni-
 cations services (Part A); and to amend the tax law, in relation to
 temporary municipal assistance sales and compensating use taxes for
 cities of one million or more on telecommunications services (Part B)

 The People of the State of New York, represented in Senate and Assem-
 bly, do enact as follows:

 1 Section 1. This act enacts into law components of legislation relating
 2 to the "mobile tax freedom act". Each component is wholly contained
 3 within a Part identified as Parts A through B. The effective date for
 4 each particular provision contained within such Part is set forth in the
 5 last section of such Part. Any provision in any section contained within
 6 a Part, including the effective date of the Part, which makes a refer-
 7 ence to a section "of this act", when used in connection with that
 8 particular component, shall be deemed to mean and refer to the corre-
 9 sponding section of the Part in which it is found. Section three of this
 10 act sets forth the general effective date of this act.

 11 PART A

 12 Section 1. Subdivision (cc) of section 1115 of the tax law, as added
 13 by section 11 of part S of chapter 85 of the laws of 2002, is amended to
 14 read as follows:
 15 (cc) Notwithstanding any other provision of law to the contrary,
 16 receipts from the sale of mobile telecommunications service [by a home
 17 service provider] shall be exempt from the taxes imposed by subparagraph
 18 (B) of paragraph one and paragraph two of subdivision (b) of section
 19 eleven hundred five of this article [if the mobile telecommunications

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD02260-01-5

 A. 9204 2

 1 customer's place of primary use is within a taxing jurisdiction outside
 2 this state].
 3 § 2. Paragraphs (a) and (h) of subdivision 1 and paragraph (a) of
 4 subdivision 2 of section 186-e of the tax law, paragraph (a) of subdivi-
 5 sion 1 as amended by section 2 and paragraph (h) of subdivision 1 as
 6 added by section 3 of part S of chapter 85 of the laws of 2002, and
 7 paragraph (a) of subdivision 2 as amended by section 2 of part P of
 8 chapter 59 of the laws of 2015, are amended to read as follows:
 9 (a) [(1)] "Gross receipt" means the amount received in or by reason of
 10 any sale, conditional or otherwise, of telecommunication services or in
 11 or by reason of the furnishing of telecommunication services. [Gross
 12 receipt from the sale of mobile telecommunications service provided by a
 13 home service provider shall include "charges for mobile telecommuni-
 14 cations service" as described in paragraph one of subdivision (l) of
 15 section eleven hundred eleven of this chapter, regardless of where the
 16 mobile telecommunications service originates, terminates or passes
 17 through.] Gross receipt is expressed in money, whether paid in cash,
 18 credit or property of any kind or nature, and shall be determined with-
 19 out any deduction therefrom on account of the cost of the service sold
 20 or the cos