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New York State Department of Taxation and Finance Instructions for Form CT-186-EZ CT-186-EZ-I Teleco Preview on Page 1

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In New York, there is an excise tax that applies to the provision of certain telecommunications and utility services, called the Telecommunications and Utility Services Tax Return (CT-186-E). This tax is imposed on the gross receipts derived from providing these services to customers within the state.
(a)(1) A surcharge on wireless communications service provided to a wireless communications customer with a place of primary use in this state is imposed at the rate of one dollar and twenty cents per month on each wireless communications device in service during any part of each month.
(a) The following shall be exempt from payment of the real estate transfer tax: 1. The state of New York, or any of its agencies, instrumentalities, political subdivisions, or public corporations (including a public corporation created pursuant to agreement or compact with another state or the Dominion of Canada). 2.