New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 528 - Exemptions
Section 528.21 - Telephony and telegraphy; telephone and telegraph service
Current through Register Vol. 46, No. 12, March 20, 2024
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.
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.