A 6819: Directs the commissioner of taxation and finance to conduct a study of assessments, fees and tax rates, and associated policies of the state of New York relating to providers of telecommunications services to ensure a more fair and proportional distribution of the assessments, fees and taxes imposed on telecommunications service providers and their end-use delivery customers.

  
  STATE OF NEW YORK ________________________________________________________________________ 6819 2025-2026 Regular Sessions  IN ASSEMBLY March 14, 2025 ___________ Introduced by M. of A. WOERNER -- read once and referred to the Commit- tee on Corporations, Authorities and Commissions AN ACT in relation to directing the commissioner of taxation and finance to conduct a study of assessments, fees and tax rates, and associated policies of the state of New York relating to providers of telecommu- nications services The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Legislative findings. The legislature finds that as tele- 2 communications technologies continue to evolve, their expansion through- 3 out the state has led to increasing competition among entities both 4 within and without the traditional regulatory approach of the department 5 of public service, including but not limited to cable, satellite, wired, 6 wireless and broadband service providers. Specifically, the ongoing 7 modernization of the industry's service offerings and the delivery of 8 those services, as well as the intersecting spheres of business occupied 9 by all entities within the telecommunications industry, necessitate that 10 the department, in consultation with the department of public service, 11 conduct a comprehensive study and analysis of New York's state and local 12 tax laws to provide a fair, efficient, and uniform method for taxing 13 communications providers and their services sold in the state of New 14 York. New York's tax law needs to be restructured with regard to state 15 and local taxes, as necessary, to account for the impact of federal and 16 state legislation, industry regulation, the impact of regulatory fees 17 and assessments on total taxes paid, and the many and diverse providers 18 offering functionally equivalent communications services in today's 19 marketplace. The legislature further finds that, to both retain and 20 attract business and customers, New York should strive to tax telecommu- 21 nications industry providers in a uniform, consistent and nondiscrimina- 22 tory manner which results in a neutral tax policy that will free consum- 23 ers to choose a provider based on tax-neutral considerations. To do so, EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10295-01-5 
 A. 6819 2 1 the legislature calls on the department of taxation and finance to make 2 recommendations to streamline and simplify the existing system, which 3 includes various assessments, fees and rates imposed at all levels of 4 government, with an eye to refining the compliance process for communi- 5 cations providers and lowering the cost of collecting taxes and fees, 6 increasing service availability and competition, spurring new technology 7 expansion into all of New York, and fostering fair, healthy competition 8 as broadly as possible. 9 § 2. a. The commissioner of taxation and finance, in consultation with 10 the department of public service, is hereby authorized and directed to 11 conduct a study of assessments, fees and tax rates, and associated poli- 12 cies of the state of New York, relating to the telecommunications indus- 13 try including, but not limited to the cable, satellite, wired, wireless 14 and broadband industries of the state. In conducting this study, the 15 commissioner of taxation and finance shall examine the fairness and 16 equitableness of the current tax and assessment structures and their 17 applicability to the several and diverse providers in the telecommuni- 18 cations industry and further assure that all end customers, regardless 19 of the entity from which they purchase their service, bear a fair and 20 proportional share of the assessment imposed for such service, as such 21 commissioner may determine. 22 b. Such study shall include, but not be limited to, an examination of 23 the taxation of telecommunications industry entities and all providers 24 of communications services, whether or not regulated by the department 25 of public service and a set of recommendations to streamline and simpli- 26 fy the existing system with an eye to refining the compliance process 27 for communications providers, lowering the cost of collecting taxes and 28 fees, increasing service availability, spurring new technology expansion 29 into all of New York, and fostering fair, healthy competition as broadly 30 as possible. 31 c. Upon completion of the study, but no later than the first of Janu- 32 ary, 2026, the commissioner of taxation and finance shall submit a 33 report based on the findings of the study to the governor, the temporary 34 president of the senate, the speaker of the assembly, the minority lead- 35 er of the senate, the minority leader of the assembly, the chair of the 36 senate corporations, authorities and commissions committee, and the 37 chair of the assembly corporations, authorities and commissions commit- 38 tee which shall include the findings of the study as well as recommenda- 39 tions for statutory changes that may be implemented to ensure a more 40 fair and proportional distribution of the assessments, fees and taxes 41 imposed on telecommunications industry providers and their end custom- 42 ers. 43 § 3. This act shall take effect immediately.