CT-186-EZ Telecommunications Tax Return -- Short Form New York State Department of Taxation and Fina 2025

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Many excise taxes go into trust funds for projects related to the taxed product or service, such as highway and airport improvements. Excise taxes are independent of income taxes. Often, the retailer, manufacturer or importer must pay the excise tax to the IRS and file the Form 720.
Form CT-5, Request for Six-Month Extension to File (for franchise/business taxes, MTA surcharge, or both)
The combined rate is the state Telecommunications Excise Tax rate of 7.00 percent (. 07) plus the local Simplified Municipal Telecommunications Tax rate of up to a maximum rate of 6.00 percent (. 06) outside Chicago.
Revenue Description. The retail telecommunications excise tax is levied on the sales price of retail telecommunications services originating or terminating in the state. It is paid by the retail purchaser and collected by the provider. Statutory Reference.
What Is the Federal Telephone Excise Tax? The federal telephone excise tax is a statutory 3% federal tax on local telecommunications services. It is collected from the customer by telephone companies and then passed on to the Internal Revenue Service (IRS).
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Corporate tax filing requirements All New York C corporations subject to tax under Tax Law Article 9-A must file using the following returns, as applicable: Form CT-3, General Business Corporation Franchise Tax Return. Form CT-3-A, General Business Corporation Combined Franchise Tax Return.
The New York State Department of Taxation and Finance (NYSDTF) is the department of the New York state government responsible for taxation and revenue, including handling all tax forms and publications, and dispersing tax revenue to other agencies and counties within New York State.
1.3% gross revenues tax on telephone communications.

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