N.Y. Comp. Codes R. & Regs. tit. 20 § 528.21

Current through Register Vol. 46, No. 45, November 2, 2024

Section 528.21 - Telephony and telegraphy; telephone and telegraph service

Tax Law, §§ 1115(b)(i) and 1115(e)

(a)Coin-operated.

Telephone and telegraph service charges of 10 cents or less, paid for by inserting coins in coin-operated telephones, are exempt.

(b) Collection and dissemination of news.

(1) Toll charges, charges for mileage services and charges for associated station terminal equipment are exempt when such telephony and telegraphy, and telephone and telegraph service, is used by newspapers, radio broadcasters and television services in the collection or dissemination of news.

(2) The tax on the entire bill shall be paid to the telephone or telegraph company, and a refund may be claimed as to any amount which is exempt.

Example:

A newspaper company's bill for telephone service shows toll calls in the total amount of $100. An analysis of the listing of calls shows $65 made by reporters for telephone interviews with State officials about issues in State government, $20 made by the advertising and circulation departments and $15 made by the executive offices. The newspaper may claim a refund of the tax paid on $65.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 528.21