Telecommunications (Telephone and Telegraph) and Transmission Companies
This page contains useful tax information for telecommunications and transmission companies.Overview
If you are a telecommunications services corporation principally engaged in telecommunications transmission activity, you are subject to a franchise tax on capital stock under Tax Law section 183.
If you are principally engaged in a local telephone business, you are subject to an additional tax on intrastate gross earnings under Tax Law section 184.
If you are a provider of telecommunications services, you are also subject to an annual excise tax on your gross receipts from sales of telecommunication services under Tax Law section 186-e.
If you do business in the Metropolitan Commuter Transportation District (MCTD), you may be subject to the metropolitan transportation business tax (MTA surcharge).
If you are principally engaged in a local telephone business, you are subject to an additional tax on intrastate gross earnings under Tax Law section 184.
If you are a provider of telecommunications services, you are also subject to an annual excise tax on your gross receipts from sales of telecommunication services under Tax Law section 186-e.
If you do business in the Metropolitan Commuter Transportation District (MCTD), you may be subject to the metropolitan transportation business tax (MTA surcharge).
Links
- Definitions for Article 9 corporations
- Article 9—Taxes on transportation and transmission companies, telecommunications companies, and utility services providers
- Instructions for Forms CT-183 and CT-184, Transportation and Transmission Corporation Franchise Tax Returns
- Instructions for Form CT-186-E, Telecommunications Tax Return and Utility Services Tax Return.
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